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        F. Acts / Amendment Acts

        Section 38 - Amendment of Section 215

        Finance Act, 1972
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Withholding reference expanded to include contractor payments by amendment to Section 215, broadening withholding coverage under income-tax rules. An amendment to section 215(5) replaces the citation 'section 194A' with 'section 194A, section 194C', thereby expanding the withholding-related reference in section 215(5) to include the payments covered by the newly 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.

                              Withholding reference expanded to include contractor payments by amendment to Section 215, broadening withholding coverage under income-tax rules.

                              An amendment to section 215(5) replaces the citation "section 194A" with "section 194A, section 194C", thereby expanding the withholding-related reference in section 215(5) to include the payments covered by the newly added provision.


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