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        F. Acts / Amendment Acts

        Section 60 - Amendment of sections 198 to 200, 202, 203, 203A and 205

        Finance (No. 2) Act, 1991
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Substitution of withholding-tax section references expands cross-referenced provisions and fixes an express commencement for the amendment. The amendment substitutes prior cross-references in specified Income-tax Act provisions with an expanded set of withholding and related tax provisions, thereby aligning those provisions with newly identified withholding-tax sections and indicating an express commencement date for the substitution to take effect.
                          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.

                                Substitution of withholding-tax section references expands cross-referenced provisions and fixes an express commencement for the amendment.

                                The amendment substitutes prior cross-references in specified Income-tax Act provisions with an expanded set of withholding and related tax provisions, thereby aligning those provisions with newly identified withholding-tax sections and indicating an express commencement date for the substitution to take effect.


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