Withholding tax scope narrowed by deleting 'super tax' reference from Section 206 clause, altering deduction coverage. Amendment removes the phrase 'and super tax' from clause (c) of sub section (1) of Section 206 of the Income Tax Act as enacted by the Finance Act, 1965, thereby excluding super tax from the list of taxes referenced for the purpose of that withholding provision.
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Withholding tax scope narrowed by deleting 'super tax' reference from Section 206 clause, altering deduction coverage.
Amendment removes the phrase "and super tax" from clause (c) of sub section (1) of Section 206 of the Income Tax Act as enacted by the Finance Act, 1965, thereby excluding super tax from the list of taxes referenced for the purpose of that withholding provision.
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