TDS amendment increases the applicability threshold and exempts receipts for education and medical treatment from withholding. Amendment to section 206C(1G) removes the words 'out of India' in clause (a), raises the monetary threshold for applicability by substituting a higher limit for the prior lower limit, and replaces proviso language excluding tour program purchases with express exemptions for receipts 'for the purposes of education or medical treatment.'
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.
TDS amendment increases the applicability threshold and exempts receipts for education and medical treatment from withholding.
Amendment to section 206C(1G) removes the words "out of India" in clause (a), raises the monetary threshold for applicability by substituting a higher limit for the prior lower limit, and replaces proviso language excluding tour program purchases with express exemptions for receipts "for the purposes of education or medical treatment."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
