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    <title>Amendment of section 194-I</title>
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    <description>Amendment to section 194-I prescribes revised withholding tax rates by substituting clauses to impose one rate for payments for the use of machinery, plant or equipment and another rate for payments for the use of land, buildings (including factory buildings) and furniture or fittings, effective from 1 October 2009, thereby changing the TDS obligations of payers.</description>
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      <description>Amendment to section 194-I prescribes revised withholding tax rates by substituting clauses to impose one rate for payments for the use of machinery, plant or equipment and another rate for payments for the use of land, buildings (including factory buildings) and furniture or fittings, effective from 1 October 2009, thereby changing the TDS obligations of payers.</description>
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