Amendment of section 194LBC.

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....), for the portion beginning with the words "at the rate of" and ending with the words "payee is any other person", the words "at the rate of ten per cent." shall be substituted. - Clause 63 of the....

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...., if the payee is an individual or a Hindu undivided family and 30%, if the payee is any other person. It is proposed to amend the said section so as to provide a reduced uniform rate of tax deducted....