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    <title>Amendment of section 194Q.</title>
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    <description>The Bill omits from sub section (5)(b) of section 194Q the words excluding transactions to which sub section (1H) of section 206C applies, thereby removing that exception and bringing such transactions within the buyer&#039;s TDS obligation under section 194Q, subject to the section&#039;s existing conditions and thresholds; effective 1st April, 2025.</description>
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