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    <title>Amendment of section 194H.</title>
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    <description>Clause 77 amends the second proviso to section 194H to make an individual or Hindu undivided family liable to deduct tax at source on commission or brokerage where their total sales, gross receipts or turnover in the preceding financial year exceed one crore rupees in case of business or fifty lakh rupees in case of profession, with effect from 1st April, 2020.</description>
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      <description>Clause 77 amends the second proviso to section 194H to make an individual or Hindu undivided family liable to deduct tax at source on commission or brokerage where their total sales, gross receipts or turnover in the preceding financial year exceed one crore rupees in case of business or fifty lakh rupees in case of profession, with effect from 1st April, 2020.</description>
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