Withholding tax determination procedure now requires prescribed form and manner for Assessing Officer to establish withholding obligations. The amendment revises withholding tax determinations under section 195 by replacing authority to direct the Assessing Officer with a requirement that determinations be made in a prescribed form and manner, applying this standard to both general and special determination provisions and thereby standardising the procedure for assessing withholding obligations.
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 determination procedure now requires prescribed form and manner for Assessing Officer to establish withholding obligations.
The amendment revises withholding tax determinations under section 195 by replacing authority to direct the Assessing Officer with a requirement that determinations be made in a prescribed form and manner, applying this standard to both general and special determination provisions and thereby standardising the procedure for assessing withholding obligations.
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