Withholding certificate provision expanded to include an additional prescribed withholding provision, broadening occasions requiring withholding under income tax. The amendment substitutes the existing citation in section 197(1) to add an additional withholding provision alongside the prior reference, thereby expanding the set of withholding provisions to be reflected on tax deduction certificates; the substitution is made 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 certificate provision expanded to include an additional prescribed withholding provision, broadening occasions requiring withholding under income tax.
The amendment substitutes the existing citation in section 197(1) to add an additional withholding provision alongside the prior reference, thereby expanding the set of withholding provisions to be reflected on tax deduction certificates; the substitution is made effective from the first day of September, 2019.
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