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    <title>Section 195A - Income payable &quot;net of tax&quot;</title>
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    <description>Where an agreement requires the payer to bear the tax on specified income, the income for deduction at source must be grossed up so that, after deduction of tax at the rates in force, the net amount payable equals the contractual net payment.</description>
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      <description>Where an agreement requires the payer to bear the tax on specified income, the income for deduction at source must be grossed up so that, after deduction of tax at the rates in force, the net amount payable equals the contractual net payment.</description>
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