AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC.Finance Act, 2017
AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC.Finance Act, 2017
Addition of section 194D expands certificates under section 197A to cover lower TDS deductions for specified payments. With effect from 1 June 2017, the words "or section 194D" are inserted after each occurrence of "section 194A" in sub-sections (1A) and (1C) of section ... Summary
Addition of section 194D expands certificates under section 197A to cover lower TDS deductions for specified payments.
With effect from 1 June 2017, the words "or section 194D" are inserted after each occurrence of "section 194A" in sub-sections (1A) and (1C) of section 197A, extending the certificate-for-lower-deduction mechanism applicable to section 194A to payments falling under section 194D.
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