Withholding tax reference expanded by inserting an additional provision, broadening withholding obligations under the Income tax Act.

The Finance Act, 1973 amends the Income tax Act by inserting ",section 194D" after "section 194C" in sections 198, 199, 200, 202, 203, 204 and 205, in sub clause (iii) of clause (a) of section 209, and in sub section (5) of section 215, thereby adding a cross reference to section 194D in those provisions.

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