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    <title>Amendment of section 194-I.</title>
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    <description>The Finance Act, 2020 substitutes, in the second proviso to the provision on tax deduction at source, the prior reference to audit monetary limits with explicit limits of one crore rupees for business and fifty lakh rupees for profession, thereby replacing the words referring to monetary limits under the audit provision.</description>
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      <description>The Finance Act, 2020 substitutes, in the second proviso to the provision on tax deduction at source, the prior reference to audit monetary limits with explicit limits of one crore rupees for business and fifty lakh rupees for profession, thereby replacing the words referring to monetary limits under the audit provision.</description>
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