Withholding tax amendment: payee reference shifted to specified company and payment permitted by any mode. Amendment to section 196A replaces the reference to the Unit Trust of India with the specified company referred to in the Explanation to clause (35) of section 10; substitutes the detailed list of payment methods with the inclusive phrase 'by any mode'; and omits the proviso to subsection (1), thereby altering the covered payee scope, the permitted modes of payment, and removing the prior proviso.
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 amendment: payee reference shifted to specified company and payment permitted by any mode.
Amendment to section 196A replaces the reference to the Unit Trust of India with the specified company referred to in the Explanation to clause (35) of section 10; substitutes the detailed list of payment methods with the inclusive phrase "by any mode"; and omits the proviso to subsection (1), thereby altering the covered payee scope, the permitted modes of payment, and removing the prior proviso.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.