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    <title>Amendment of section 197A.</title>
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    <description>The amendment adds rent payments to the no-deduction regime by inserting a reference to the rent withholding provision into sub sections (1A) and (1C) of section 197A, so that persons who furnish the prescribed duplicate written declaration, verified in the prescribed manner, may receive rent without deduction of tax; effective from 1 June 2016.</description>
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      <description>The amendment adds rent payments to the no-deduction regime by inserting a reference to the rent withholding provision into sub sections (1A) and (1C) of section 197A, so that persons who furnish the prescribed duplicate written declaration, verified in the prescribed manner, may receive rent without deduction of tax; effective from 1 June 2016.</description>
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