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    <title>Amendment of section 194BB</title>
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    <description>The amendment replaces the phrase &quot;in an amount exceeding ten thousand rupees&quot; with wording treating the threshold as &quot;the amount or aggregate of amounts exceeding ten thousand rupees during the financial year,&quot; so that withholding obligations depend on cumulative amounts in the financial year rather than solely on individual payments.</description>
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      <description>The amendment replaces the phrase &quot;in an amount exceeding ten thousand rupees&quot; with wording treating the threshold as &quot;the amount or aggregate of amounts exceeding ten thousand rupees during the financial year,&quot; so that withholding obligations depend on cumulative amounts in the financial year rather than solely on individual payments.</description>
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