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    <title>Lower deduction in certain cases for a limited period</title>
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    <description>Section 197B mandates a temporary reduction in tax deduction at source by requiring deduction at three fourths of the rate otherwise specified under the listed TDS provisions, applying notwithstanding the specified rates in those sections for the limited relief period.</description>
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      <description>Section 197B mandates a temporary reduction in tax deduction at source by requiring deduction at three fourths of the rate otherwise specified under the listed TDS provisions, applying notwithstanding the specified rates in those sections for the limited relief period.</description>
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