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    <title>Amendment of section 197.</title>
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    <description>The Finance Act, 2020 amends sub-section (1) of the Income-tax Act provision on issuance of withholding certificates by substituting the prior reference to 194M with a combined reference to 194M and 194-O, thereby extending the subsection&#039;s certificate regime to include transactions subject to the newly referenced withholding provision.</description>
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      <title>Amendment of section 197.</title>
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      <description>The Finance Act, 2020 amends sub-section (1) of the Income-tax Act provision on issuance of withholding certificates by substituting the prior reference to 194M with a combined reference to 194M and 194-O, thereby extending the subsection&#039;s certificate regime to include transactions subject to the newly referenced withholding provision.</description>
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