Omission of section 203AA removes that withholding provision from the Income-tax Act, altering the statutory withholding framework.

The Finance Act, 2020 omits section 203AA of the Income-tax Act, effecting a statutory deletion of that withholding-related provision and thereby altering the statutory framework governing the specified tax deduction mechanism; the omission is operative from the 1st day of June, 2020 and is limited to excising the named section from the statute.

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