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    <title>TDS on withdrawn of EPF before 5 years &amp; International Employees Exemption</title>
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    <description>Section 192A mandates withholding on taxable premature withdrawals from Recognised Provident Funds when an employee leaves before five years without qualifying exceptions; trustees or authorised payors must deduct tax at the time of payment on the employer&#039;s contribution and related interest at a specified rate, subject to PAN-based rates and a monetary threshold, with prescribed declarations preventing deduction in eligible cases.</description>
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      <description>Section 192A mandates withholding on taxable premature withdrawals from Recognised Provident Funds when an employee leaves before five years without qualifying exceptions; trustees or authorised payors must deduct tax at the time of payment on the employer&#039;s contribution and related interest at a specified rate, subject to PAN-based rates and a monetary threshold, with prescribed declarations preventing deduction in eligible cases.</description>
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