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    <description>Rates and threshold limits for Tax Deduction at Source for FY2011-12 set specific withholding percentages and monetary thresholds by payment category, outline surcharge and education cess application (including a 2.5% surcharge for foreign companies above Rs.1 crore), identify exemptions for certain securities, and describe procedural reliefs: Form 15G/15H self-declarations (with PAN requirement) and Form 13 certificates under section 197 authorising no or reduced deduction subject to detailed annexures and supporting income and tax information.</description>
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