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    <description>Amendment substitutes every occurrence of the words &quot;ten thousand&quot; in rule 6DD of the Income tax Rules, 1962 with &quot;twenty thousand&quot;, effective retrospectively from 1 April 1997, to align the rule&#039;s payment threshold with the higher ceiling prescribed by section 40A(3) and to remove the inconsistency between the rule and the amended statute.</description>
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