Tax withholding provisions: amendment adds another covered deduction section to the certificate requirement under section provisions. The amendment expands the list of provisions subject to the certificate regime under section 197 by substituting the prior reference to two provisions with a three-item list, thereby adding the provision addressing winnings from lotteries and similar payments to the existing provisions for interest and payments to non-residents and extending the certificate-based deduction/withholding mechanism to that added provision.
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.
Tax withholding provisions: amendment adds another covered deduction section to the certificate requirement under section provisions.
The amendment expands the list of provisions subject to the certificate regime under section 197 by substituting the prior reference to two provisions with a three-item list, thereby adding the provision addressing winnings from lotteries and similar payments to the existing provisions for interest and payments to non-residents and extending the certificate-based deduction/withholding mechanism to that added provision.
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