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        F. Acts / Amendment Acts

        Section 48 - Amendment of section 195.

        Finance Act, 2013
        Part I
        Income-tax

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        Withholding tax scope expanded: insertion of a new referenced provision broadens payers' deduction-at-source obligations. The amendment adds the words, figures and letters 'or section 194LD' after 'section 194LC' in subsection (1) of section 195 of the Income-tax Act, thereby bringing payments or transactions governed by section 194LD within the withholding-tax reference in section 195(1); this change is effective from the 1st day of June, 2013.
                        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.

                              Withholding tax scope expanded: insertion of a new referenced provision broadens payers' deduction-at-source obligations.

                              The amendment adds the words, figures and letters "or section 194LD" after "section 194LC" in subsection (1) of section 195 of the Income-tax Act, thereby bringing payments or transactions governed by section 194LD within the withholding-tax reference in section 195(1); this change is effective from the 1st day of June, 2013.


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