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        F. Acts / Amendment Acts

        Section 45 - Amendment of Section 193

        Finance Act, 1965

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        Definition of 'rates in force' clarifies applicable deduction rates for withholding tax obligations under income tax provisions. The amendment removes the phrase 'and super tax' from the withholding provision and inserts an Explanation defining 'rates in force' as the rate or rates specified for the purpose of deduction by the Finance Act of the year in which the deduction is required to be made, applying that definition to the provision and the related withholding provisions in sections 194, 195 and 197.
                          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.

                                Definition of "rates in force" clarifies applicable deduction rates for withholding tax obligations under income tax provisions.

                                The amendment removes the phrase "and super tax" from the withholding provision and inserts an Explanation defining "rates in force" as the rate or rates specified for the purpose of deduction by the Finance Act of the year in which the deduction is required to be made, applying that definition to the provision and the related withholding provisions in sections 194, 195 and 197.


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