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[Cites 0, Cited by 0] [Section 57] [Entire Act]

Union of India - Subsection

Section 57(2) in THE FINANCE ACT, 2021

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