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    <title>Rate of Tax Collection at Source for the Financial Year 2019-20</title>
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    <description>Rates of Tax Collection at Source enumerate collection percentages for specified goods (alcoholic liquor, tendu leaves, timber, other forest products, scrap, and specified minerals) with identical rates for resident/domestic and non resident payees. The schedule is stated inclusive of surcharge and education cesses. A surcharge framework for non resident persons and companies sets incremental surcharge percentages tied to income thresholds, and a Health and Education Cess of 4% applies.</description>
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