Withholding certificate scope expanded to cover section 194-I payments following amendment to section 197A effective June 2016. The amendment adds "or section 194-I" into sub section (1A) and sub section (1C) of section 197A so that the issuance and applicability of ... Summary
Withholding certificate scope expanded to cover section 194-I payments following amendment to section 197A effective June 2016.
The amendment adds "or section 194-I" into sub section (1A) and sub section (1C) of section 197A so that the issuance and applicability of deduction/withholding certificates under section 197A expressly extend to payments covered by section 194-I, with effect from 1 June 2016.
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