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    <title>Income-tax (10th Amendment) Rules, 2019 - Credit of TDS to be given to the person from whose account tax is deducted, in the year in which such amount is deducted.</title>
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    <description>The amendment inserts a sub-rule into rule 37BA providing that credit for tax deducted at source under the relevant provision shall be given to the person from whose account tax is deducted and paid to the Central Government account, for the assessment year relevant to the previous year in which such tax deduction is made, with retrospective effect from 1 September 2019.</description>
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      <description>The amendment inserts a sub-rule into rule 37BA providing that credit for tax deducted at source under the relevant provision shall be given to the person from whose account tax is deducted and paid to the Central Government account, for the assessment year relevant to the previous year in which such tax deduction is made, with retrospective effect from 1 September 2019.</description>
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