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    <title>Section 394(1); Table [Tax Collection at Source] - Sale of Overseas Tour Programme Package</title>
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    <description>Tax collection at source applies to the sale of an overseas tour programme package by the seller. The package covers travel, hotel accommodation, boarding, lodging, and similar or incidental expenditure. Tax is collected from the buyer at 2%, with no minimum transaction threshold. Collection is not required where the buyer has deducted tax at source under another applicable income-tax provision.</description>
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