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    <title>Insertion of New Section 194D</title>
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    <description>A withholding obligation requires any person paying remuneration or reward to a resident for soliciting or procuring insurance business to deduct income-tax at the rates in force at the time of credit to the payee&#039;s account or at the time of payment, whichever is earlier, covering commission and related remuneration; a proviso excludes deduction for amounts credited or paid before a specified cut-off date.</description>
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      <description>A withholding obligation requires any person paying remuneration or reward to a resident for soliciting or procuring insurance business to deduct income-tax at the rates in force at the time of credit to the payee&#039;s account or at the time of payment, whichever is earlier, covering commission and related remuneration; a proviso excludes deduction for amounts credited or paid before a specified cut-off date.</description>
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