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    <title>Section 393(4); Table [For No Deduction at Source] - Fees for Professional or Technical fees</title>
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    <description>No tax is required to be deducted at source from professional or technical fees otherwise covered by Section 393(1), Table Sl. No. 6(iii), where an individual or Hindu Undivided Family credits or pays the amount exclusively for the personal purposes of that individual or any HUF member. The exemption applies only if the payment is within the specified category of professional or technical fees and is made solely for personal purposes.</description>
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      <description>No tax is required to be deducted at source from professional or technical fees otherwise covered by Section 393(1), Table Sl. No. 6(iii), where an individual or Hindu Undivided Family credits or pays the amount exclusively for the personal purposes of that individual or any HUF member. The exemption applies only if the payment is within the specified category of professional or technical fees and is made solely for personal purposes.</description>
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