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        F. Acts / Amendment Acts

        Section 86 - Amendment of section 197A.

        Finance Act, 2016
        Chapter III
        DIRECT TAXES

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        Withholding certificate scope expanded to cover section 194-I payments following amendment to section 197A effective June 2016. The amendment adds 'or section 194-I' into sub section (1A) and sub section (1C) of section 197A so that the issuance and applicability of deduction/withholding certificates under section 197A expressly extend to payments covered by section 194-I, with effect from 1 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 certificate scope expanded to cover section 194-I payments following amendment to section 197A effective June 2016.

                                The amendment adds "or section 194-I" into sub section (1A) and sub section (1C) of section 197A so that the issuance and applicability of deduction/withholding certificates under section 197A expressly extend to payments covered by section 194-I, with effect from 1 June 2016.


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