Withholding tax procedure changed: payments subject to deduction now regulated by general or special order, effective retrospectively. The amendment substitutes the phrase 'in the prescribed manner' with regulation 'by general or special order,' thereby permitting deduction procedures to be set by general or case-specific orders. This substitution is declared to have effect from 1 March 1988, making the new ordering mechanism retrospective and governing the procedure for withholding obligations from that date.
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 procedure changed: payments subject to deduction now regulated by general or special order, effective retrospectively.
The amendment substitutes the phrase "in the prescribed manner" with regulation "by general or special order," thereby permitting deduction procedures to be set by general or case-specific orders. This substitution is declared to have effect from 1 March 1988, making the new ordering mechanism retrospective and governing the procedure for withholding obligations from that date.
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