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[Cites 0, Cited by 0] [Section 206CCA] [Entire Act]

Union of India - Subsection

Section 206CCA(2) in The Income Tax Act, 1961

(2)If the provisions of section 206CC is applicable to a specified person, in addition to the provisions of this section, the tax shall be collected at higher of the two rates provided in this section and in section 206CC.