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    <description>TDS rates and threshold limits for FY 2013-14 are set by payment category, with distinct withholding percentages and monetary thresholds; surcharge and education cess apply variably by recipient type; Form 15G/15H and assessing-officer certificates permit no or lower deduction (PAN required for self-declaration); absence of PAN triggers a higher withholding rate; special rules and lower rates apply to certain nonresident and specified-company payments.</description>
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