Withholding responsibility limited to persons who deducted tax before a specified cutoff date, narrowing deductor scope. Amendment narrows the scope of withholding obligations in sub section (1) of section 206 by substituting the phrase to identify as responsible for ... Summary
Withholding responsibility limited to persons who deducted tax before a specified cutoff date, narrowing deductor scope.
Amendment narrows the scope of withholding obligations in sub section (1) of section 206 by substituting the phrase to identify as responsible for deducting tax only those persons who were responsible for deducting tax before the 1st day of April, 2005, thereby fixing the temporal cutoff for deduction responsibility.
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