Amendment to Section 197A expands withholding coverage to include sections 192A and 194DA, altering subsections (1A) and (1C). Amendment of section 197A of the Income-tax Act, effective 1 June 2015, substitutes references in subsections (1A) and (1C) to add section 192A and section 194DA to the list of withholding provisions, replacing the earlier enumerations so that both subsections refer to section 192A, section 193, section 194, section 194A and section 194DA where applicable.
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.
Amendment to Section 197A expands withholding coverage to include sections 192A and 194DA, altering subsections (1A) and (1C).
Amendment of section 197A of the Income-tax Act, effective 1 June 2015, substitutes references in subsections (1A) and (1C) to add section 192A and section 194DA to the list of withholding provisions, replacing the earlier enumerations so that both subsections refer to section 192A, section 193, section 194, section 194A and section 194DA where applicable.
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