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    <title>Section 394(1); Table [Tax Collection at Source] - Use of Parking Lot, Toll Plaza, Mine or Quarry</title>
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    <description>Tax collection at source applies to consideration for granting rights to use parking lots, toll plazas, mines or quarries, excluding mining or quarrying of mineral oil, including petroleum and natural gas. The licensor or lessor must collect tax at 2 per cent, without any monetary threshold. The requirement applies to licence or lease arrangements and retains the earlier scope, rate and collection mechanism.</description>
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      <description>Tax collection at source applies to consideration for granting rights to use parking lots, toll plazas, mines or quarries, excluding mining or quarrying of mineral oil, including petroleum and natural gas. The licensor or lessor must collect tax at 2 per cent, without any monetary threshold. The requirement applies to licence or lease arrangements and retains the earlier scope, rate and collection mechanism.</description>
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