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    <description>An added proviso makes an individual or a Hindu undivided family liable to deduct income-tax at source on fees for professional or technical services where the assessee&#039;s total sales, gross receipts or turnover in the immediately preceding financial year exceed the monetary limits specified for audit under the applicable turnover thresholds, thereby creating a turnover-linked withholding obligation for such payers.</description>
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      <description>An added proviso makes an individual or a Hindu undivided family liable to deduct income-tax at source on fees for professional or technical services where the assessee&#039;s total sales, gross receipts or turnover in the immediately preceding financial year exceed the monetary limits specified for audit under the applicable turnover thresholds, thereby creating a turnover-linked withholding obligation for such payers.</description>
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