Withholding tax coverage expanded to include additional specified withholding provisions under section 204 by Finance Act amendment. Amendment inserts references to two specified withholding provisions immediately after the existing reference to section 194A, thereby broadening the ... Summary
Withholding tax coverage expanded to include additional specified withholding provisions under section 204 by Finance Act amendment.
Amendment inserts references to two specified withholding provisions immediately after the existing reference to section 194A, thereby broadening the scope of section 204 of the Income-tax Act and extending withholding-related compliance obligations to payers covered by the newly referenced provisions.
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