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        F. Acts / Amendment Acts

        Section 25 - Amendment of section 194

        Finance Act, 1993
        Chapter III
        DIRECT TAX
        INCOME-TAX

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        Section 194 amendment: removal of the second proviso modifies withholding tax applicability and compliance requirements. The Finance Act, 1993 omits the second proviso to section 194 of the Income-tax Act, with effect from the 1st day of June, 1993, thereby removing the prior proviso's conditions and the compliance consequences that followed from that proviso.
                          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.

                                Section 194 amendment: removal of the second proviso modifies withholding tax applicability and compliance requirements.

                                The Finance Act, 1993 omits the second proviso to section 194 of the Income-tax Act, with effect from the 1st day of June, 1993, thereby removing the prior proviso's conditions and the compliance consequences that followed from that proviso.


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