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    <title>Section 394(1);Table [Tax Collection at Source]-Sale of Minerals</title>
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    <description>Tax collection at source applies to sales of coal, lignite and iron ore, with the seller required to collect tax at source at 2%. No monetary threshold applies. A declaration under section 394(2) is available as an exception. The framework substantially continues the existing tax collection provisions for these mineral sales without substantive change.</description>
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