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    <title>Insertion of new section 194LD.</title>
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    <description>A withholding provision requires payers of interest to Foreign Institutional Investors or Qualified Foreign Investors on specified rupee-denominated bonds and Government securities to deduct tax at source at a concessional rate, with the obligation triggered on credit or payment and subject to a notified cap on bond rates.</description>
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      <description>A withholding provision requires payers of interest to Foreign Institutional Investors or Qualified Foreign Investors on specified rupee-denominated bonds and Government securities to deduct tax at source at a concessional rate, with the obligation triggered on credit or payment and subject to a notified cap on bond rates.</description>
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