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        F. Acts / Amendment Acts

        Section 30 - Amendment of Sections 198, 199, 200, 202 and 203

        Finance Act, 1972
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Withholding tax scope expanded to include additional specified obligations, widening deduction-at-source coverage under income-tax provisions. In sections 198, 199, 200, 202 and 203 of the Income-tax Act, the words 'section 194A and' are replaced by the words 'section 194A, section 194B, section 194C and', thereby extending the application of those procedural provisions to the two additional withholding provisions alongside the original 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.

                                Withholding tax scope expanded to include additional specified obligations, widening deduction-at-source coverage under income-tax provisions.

                                In sections 198, 199, 200, 202 and 203 of the Income-tax Act, the words "section 194A and" are replaced by the words "section 194A, section 194B, section 194C and", thereby extending the application of those procedural provisions to the two additional withholding provisions alongside the original provision.


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