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Section 393(4); Table [For No Deduction at Source]-Virtual Digital Asset

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Full Text of the Document

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.... Condition for No Deduction 12 Payment on transfer of a Virtual Digital Asset (VDA) referred to in Section 393(1) [Table: Sl. No. 8(vi)] No tax shall be deducted where the value or aggregate value of the consideration during the tax year does not exceed the prescribed monetary limits specified in clauses (a) and (b). Effect of the provision Although consideration for the tr....

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