Withholding tax application procedure: prescribed form and manner now govern determination of proportionate tax deduction on payments to non-residents. The amendment vests the Board with power to prescribe the form and manner of applications to the Assessing Officer and the procedure for determining the appropriate proportion of payments to non-residents chargeable to tax, replacing earlier references to determination by general or special order; the amendments take effect from 1st November, 2019.
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Withholding tax application procedure: prescribed form and manner now govern determination of proportionate tax deduction on payments to non-residents.
The amendment vests the Board with power to prescribe the form and manner of applications to the Assessing Officer and the procedure for determining the appropriate proportion of payments to non-residents chargeable to tax, replacing earlier references to determination by general or special order; the amendments take effect from 1st November, 2019.
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