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        F. Acts / Amendment Acts

        Section 63 - Amendment of section 197A

        Finance (No. 2) Act, 2009
        Chapter III
        DIRECT TAXES

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        Tax exemption for New Pension System Trust contributions prevents withholding on payments made for or on behalf of contributors. The amendment declares that no deduction of tax shall be made from any payment to any person for, or on behalf of, the New Pension System Trust, creating an explicit withholding exemption for payments directed to that pension trust and taking precedence over other Chapter provisions.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tax exemption for New Pension System Trust contributions prevents withholding on payments made for or on behalf of contributors.

                              The amendment declares that no deduction of tax shall be made from any payment to any person for, or on behalf of, the New Pension System Trust, creating an explicit withholding exemption for payments directed to that pension trust and taking precedence over other Chapter provisions.


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