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        F. Acts / Amendment Acts

        Section 85 - Amendment of section 197.

        Finance Act, 2016
        Chapter III
        DIRECT TAXES

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        Withholding tax amendment adds new TDS categories to the certification framework, effective from the stated 2016 date. Amendment to section 197 adds the figures and letters '194LBB, 194LBC' after '194LA' in subsection (1), bringing those withholding provisions within the certification framework of section 197, with effect from the 1st day of June, 2016.
                          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 amendment adds new TDS categories to the certification framework, effective from the stated 2016 date.

                                Amendment to section 197 adds the figures and letters "194LBB, 194LBC" after "194LA" in subsection (1), bringing those withholding provisions within the certification framework of section 197, with effect from the 1st day of June, 2016.


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