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        F. Acts / Amendment Acts

        Section 70 - Amendment of section 197A.

        Finance Act, 2017
        Chapter III
        DIRECT TAXES - Income-tax

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        Addition of section 194D expands certificates under section 197A to cover lower TDS deductions for specified payments. With effect from 1 June 2017, the words 'or section 194D' are inserted after each occurrence of 'section 194A' in sub-sections (1A) and (1C) of section 197A, extending the certificate-for-lower-deduction mechanism applicable to section 194A to payments falling under section 194D.
                        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.

                              Addition of section 194D expands certificates under section 197A to cover lower TDS deductions for specified payments.

                              With effect from 1 June 2017, the words "or section 194D" are inserted after each occurrence of "section 194A" in sub-sections (1A) and (1C) of section 197A, extending the certificate-for-lower-deduction mechanism applicable to section 194A to payments falling under section 194D.


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