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    <description>Amendment of section 194C clarifies that the Explanation excludes payments for manufacturing or supplying a product made to a customer&#039;s specification using material purchased from a person other than the customer or the customer&#039;s associate, and also excludes amounts covered by sub section (1) of section 194J, by substituting the long line in clause (iv) of the Explanation with effect from the stated commencement date.</description>
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