Amendment to Section 197 adds a cross reference to Section 194, modifying withholding tax references in law. Amendment implements a targeted statutory change by inserting an additional cross reference into the provision governing tax deduction at source, expanding the list of cross referenced sections within the subsection and aligning its references with the broader withholding tax scheme under the Act; the insertion is made effective from the stated commencement date.
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.
Amendment to Section 197 adds a cross reference to Section 194, modifying withholding tax references in law.
Amendment implements a targeted statutory change by inserting an additional cross reference into the provision governing tax deduction at source, expanding the list of cross referenced sections within the subsection and aligning its references with the broader withholding tax scheme under the Act; the insertion is made effective from the stated commencement date.
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