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        F. Acts / Amendment Acts

        Section 78 - Amendment of sections 198 to 200, 202 to 203A and 205

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Withholding tax scope expanded to include an additional referenced section, extending coverage of existing withholding provisions. The amendment replaces the phrase 'and section 196B' with ', section 196B and section 196C' in sections 198, 199, 200, 202, 203, 203A and 205, thereby extending the scope of the withholding provisions to include section 196C by textual substitution.
                        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 scope expanded to include an additional referenced section, extending coverage of existing withholding provisions.

                            The amendment replaces the phrase "and section 196B" with ", section 196B and section 196C" in sections 198, 199, 200, 202, 203, 203A and 205, thereby extending the scope of the withholding provisions to include section 196C by textual substitution.


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