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    <title>Section 393(2); Table [For Payments to Non-Resident] - Income in respect of Securities referred to in Section 210(1)</title>
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    <description>Withholding tax under section 393(2), Table serial no. 15 applies to income from securities referred to in section 210(1) payable or credited to a Foreign Institutional Investor. Any person making the payment must deduct tax at the earlier of credit or payment, without a monetary threshold. The default deduction rate is 20%. A lower agreement rate may apply where the Foreign Institutional Investor qualifies for benefits under section 159 and furnishes the required certificate.</description>
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      <description>Withholding tax under section 393(2), Table serial no. 15 applies to income from securities referred to in section 210(1) payable or credited to a Foreign Institutional Investor. Any person making the payment must deduct tax at the earlier of credit or payment, without a monetary threshold. The default deduction rate is 20%. A lower agreement rate may apply where the Foreign Institutional Investor qualifies for benefits under section 159 and furnishes the required certificate.</description>
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