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        F. Acts / Amendment Acts

        Section 31 - Amendment of Section 204

        Finance Act, 1972
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Withholding tax coverage expanded to include additional specified withholding provisions under section 204 by Finance Act amendment. Amendment inserts references to two specified withholding provisions immediately after the existing reference to section 194A, thereby broadening the scope of section 204 of the Income-tax Act and extending withholding-related compliance obligations to payers covered by the newly referenced provisions.
                          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 coverage expanded to include additional specified withholding provisions under section 204 by Finance Act amendment.

                                Amendment inserts references to two specified withholding provisions immediately after the existing reference to section 194A, thereby broadening the scope of section 204 of the Income-tax Act and extending withholding-related compliance obligations to payers covered by the newly referenced provisions.


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