Omission of section 203AA removes that withholding provision from the Income-tax Act, altering the statutory withholding framework. The Finance Act, 2020 omits section 203AA of the Income-tax Act, effecting a statutory deletion of that withholding-related provision and thereby altering the statutory framework governing the specified tax deduction mechanism; the omission is operative from the 1st day of June, 2020 and is limited to excising the named section from the statute.
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.
Omission of section 203AA removes that withholding provision from the Income-tax Act, altering the statutory withholding framework.
The Finance Act, 2020 omits section 203AA of the Income-tax Act, effecting a statutory deletion of that withholding-related provision and thereby altering the statutory framework governing the specified tax deduction mechanism; the omission is operative from the 1st day of June, 2020 and is limited to excising the named section from the statute.
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