Insertion of section 194L expands withholding tax provisions in the Income-tax Act, effective thereafter.

Insertion of section 194L amends the Income-tax Act by adding that provision after "section 194K" in sections 198, 199, 200, 202, 203, 203A, 204 and 205, thereby expanding the statutory cross-references that govern deduction and collection mechanisms under the withholding framework, effective from the Finance Act's stated commencement date.

---

---

---