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    <title>Amendment of section 199</title>
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    <description>Amounts paid to the government under withholding provisions are to be treated as tax paid on behalf of the taxpayer and credit must be given in the relevant assessment upon production of the prescribed withholding certificate.</description>
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      <description>Amounts paid to the government under withholding provisions are to be treated as tax paid on behalf of the taxpayer and credit must be given in the relevant assessment upon production of the prescribed withholding certificate.</description>
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