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    <title>Income-tax (Sixteenth Amendment) Rules, 2004</title>
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    <description>The rules insert a reference to section 194LA into withholding provisions and extend Part VIA cross-references to sub-section (1C), broaden &quot;buyer&quot; to &quot;buyer or licensee or lessee,&quot; mandate Form No.13 for applications seeking certificates under sub-section (9) of section 206C, add Schedule XII for compensation on compulsory acquisition, and substitute Forms 16A and 27D to capture compensation payments and standardized tax collection certificates.</description>
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