Withholding tax provision amended: removal of dividend references changes withholding obligations under section 195 law Amendment to the withholding-tax provision narrows the scope of section 195 by deleting "or dividends" from sub-section (1) and removing the word ... Summary
Withholding tax provision amended: removal of dividend references changes withholding obligations under section 195 law
Amendment to the withholding-tax provision narrows the scope of section 195 by deleting "or dividends" from sub-section (1) and removing the word "dividend" and the proviso from sub-section (2), thereby eliminating explicit dividend references in the Act's deduction-at-source text.
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