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    <title>Amendment of section 195.</title>
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    <description>Amendment removes the second proviso in section 195 that prevented deduction in respect of dividends referred to under the corporate-distribution tax regime, thereby bringing such dividends within the operation of the withholding provision; the change takes effect from 1st April, 2020.</description>
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      <description>Amendment removes the second proviso in section 195 that prevented deduction in respect of dividends referred to under the corporate-distribution tax regime, thereby bringing such dividends within the operation of the withholding provision; the change takes effect from 1st April, 2020.</description>
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