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    <description>The schedule prescribes rates for deduction of tax at source on payments to non-resident deductees by categorising specified payments and assigning fixed withholding treatments. It covers income from employment (withholding on an average estimated income basis), passive receipts such as interest, specified dividends and fund distributions, royalty and technical service fees, various gambling and racing winnings, payments to non-resident sportspersons and guarantee money to non-resident sports associations, and a residual category for any other sum chargeable to tax.</description>
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