Tax deduction at source wording: substitution clarifies that 'rates in force' apply for deduction calculations. Amendment to Section 192(1) substitutes the phrase 'rates in force' for the previous wording 'rates of tax in force', a confined textual change governing how applicable rates are referenced for deduction at source.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction at source wording: substitution clarifies that 'rates in force' apply for deduction calculations.
Amendment to Section 192(1) substitutes the phrase "rates in force" for the previous wording "rates of tax in force", a confined textual change governing how applicable rates are referenced for deduction at source.
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