Part XIV - AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189)
Information reporting obligations for payments to non-residents require the payer or corporate principal officer to furnish details. A new clause requires that information relating to any sum paid to a non-resident (other than a company) or to a foreign company must be furnished by the payer personally, or, if the payer is a company, by the company itself including its principal officer; this applies irrespective of whether the sum is chargeable under the Income-tax Act.
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.
Information reporting obligations for payments to non-residents require the payer or corporate principal officer to furnish details.
A new clause requires that information relating to any sum paid to a non-resident (other than a company) or to a foreign company must be furnished by the payer personally, or, if the payer is a company, by the company itself including its principal officer; this applies irrespective of whether the sum is chargeable under the Income-tax Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.