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    <title>Amendment of section 194LBA</title>
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    <description>A new provision requires the person making payment to a business trust unit holder who is a non-resident (not being a company) or a foreign company to deduct income-tax at the rates in force on distributed income of the nature covered by section 115UA and clause (23FCA), at the time of credit to the payee&#039;s account or at the time of payment, whichever is earlier.</description>
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