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    <description>Payments of sea freight remitted abroad in foreign currency to non resident shipping companies for export of goods are not subject to tax deduction at source; this non deduction also applies to payments made to Indian agents of such non resident shipping companies where the special maritime provision and accompanying administrative guidance govern instead of general withholding provisions.</description>
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      <description>Payments of sea freight remitted abroad in foreign currency to non resident shipping companies for export of goods are not subject to tax deduction at source; this non deduction also applies to payments made to Indian agents of such non resident shipping companies where the special maritime provision and accompanying administrative guidance govern instead of general withholding provisions.</description>
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