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    <title>Income-tax (Fifth Amendment) Rules, 2026.</title>
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    <description>Tax-deduction-at-source procedures under section 393 are extended to consideration for transfer of immovable property where a resident individual or Hindu undivided family is required to deduct tax under section 393(2). The prescribed entries in rule 215(1), the particulars covered by rule 218(3), and the relevant clauses in rule 219 are aligned to include this category of deduction. Rule 219(8) is also corrected by replacing the reference to sub-section (1) with sub-section (7).</description>
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