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        F. Acts / Amendment Acts

        Section 44 - Amendment of section 194DA.

        Finance (No. 2) Act, 2019
        Chapter III
        DIRECT TAXES
        Income-tax

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        Withholding tax rate increase on specified income takes effect from September 2019, altering the prior statutory rate. The amendment substitutes the words 'one per cent.' in section 194DA with 'five per cent. on the amount of income comprised therein', effective from the first day of September, 2019.
                          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 tax rate increase on specified income takes effect from September 2019, altering the prior statutory rate.

                                The amendment substitutes the words "one per cent." in section 194DA with "five per cent. on the amount of income comprised therein", effective from the first day of September, 2019.


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