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 ... Summary
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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