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    <title>Amendment of section 206CCA.</title>
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    <description>Amendment sets a statutory ceiling on tax collection at source under section 206CCA-rate of tax collection at source shall not exceed twenty per cent-effective 1 July 2023, and narrows the scope of &quot;specified person&quot; by excluding non-residents without a permanent establishment in India and persons not required to file a return who are notified by the Central Government.</description>
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