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        F. Acts / Amendment Acts

        Section 92 - Amendment of section 197.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Withholding tax amendment: section 197(1) now lists section 194LBA to include that provision in withholding mechanisms. The Finance Act amends the Income-tax Act by inserting the figures and letters '194LBA,' after '194LA,' in section 197, sub section (1), thereby adding that provision to the list of sections referenced in section 197(1).
                          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: section 197(1) now lists section 194LBA to include that provision in withholding mechanisms.

                                The Finance Act amends the Income-tax Act by inserting the figures and letters "194LBA," after "194LA," in section 197, sub section (1), thereby adding that provision to the list of sections referenced in section 197(1).


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