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    <title>Amendment of section 194J</title>
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    <description>The withholding tax rate in sub section (1) of section 194J is amended by substituting the earlier five percent rate with ten per cent, increasing payer withholding obligations for specified professional or technical service payments effective from the stated commencement date.</description>
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      <description>The withholding tax rate in sub section (1) of section 194J is amended by substituting the earlier five percent rate with ten per cent, increasing payer withholding obligations for specified professional or technical service payments effective from the stated commencement date.</description>
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