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    <title>Amendment of section 194H.</title>
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    <description>Amendment revises section 194H by replacing the prior cross-reference to section 44AB monetary limits with explicit monetary thresholds distinguishing business receipts from professional receipts, thereby changing the applicability criterion for tax deduction at source on commission and brokerage.</description>
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      <description>Amendment revises section 194H by replacing the prior cross-reference to section 44AB monetary limits with explicit monetary thresholds distinguishing business receipts from professional receipts, thereby changing the applicability criterion for tax deduction at source on commission and brokerage.</description>
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