Scope of deductors expanded: withholding obligations now cover companies, co operative societies, local authorities, universities and similar bodies. Amendment broadens the class of deductors by substituting 'company, co-operative society, local authority, University, institution, association or body' for 'public sector undertaking' in the specified provision, and adds an Explanation defining 'University' to include statutory and UGC-declared institutions.
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.
Scope of deductors expanded: withholding obligations now cover companies, co operative societies, local authorities, universities and similar bodies.
Amendment broadens the class of deductors by substituting "company, co-operative society, local authority, University, institution, association or body" for "public sector undertaking" in the specified provision, and adds an Explanation defining "University" to include statutory and UGC-declared institutions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.