Inclusion of collectors expands section 246A coverage where payment obligations arise from withholding or collector specific rules. Amendment expands section 246A(1) to include collectors in addition to deductors and substitutes the cross reference so the provision applies where obligations arise under the prior withholding provision or the collector specific withholding provision, thereby aligning treatment of assessee, deductor and collector for the stated purposes.
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.
Inclusion of collectors expands section 246A coverage where payment obligations arise from withholding or collector specific rules.
Amendment expands section 246A(1) to include collectors in addition to deductors and substitutes the cross reference so the provision applies where obligations arise under the prior withholding provision or the collector specific withholding provision, thereby aligning treatment of assessee, deductor and collector for the stated purposes.
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