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Finance Bill 2020 A Crisp Analysis of Tax Provisions by Blue

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    1. Time period and turnover limit increased to claim 100% exemption for start-ups
    2. TDS rate on technical services reduced
    3. Introduction of TDS on E-commerce transactions
    4. Tightening of residency provisions
    5. Dividend distribution tax in the hands of recipient
    6. Introduction of Taxpayer’s Charter