Amendment of section 194H.

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.... day of June, 2016,- (i) for the words "ten per cent.", the words "five per cent." shall be substituted; (ii) in first proviso, for the words "five thousand rupees", the words "fifteen thousand ....

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....redited or paid or likely to be credited or paid during the financial year, to the account of, or to, the payee exceed five thousand rupees.  It is proposed to reduce the said rate of tax dedu....