Withholding tax scope expanded by amendment, adding another nonresident provision to multiple Income-tax sections. Substitution of the words 'and section 196C' with ', section 196C and section 196D' in sections 198, 199, 200, 202, 203, 203A and 205 of the Income-tax Act, effective from 1 June 1993, expands the statutory cross-references to include an additional provision related to withholding and related tax provisions.
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Provisions expressly mentioned in the judgment/order text.
Withholding tax scope expanded by amendment, adding another nonresident provision to multiple Income-tax sections.
Substitution of the words "and section 196C" with ", section 196C and section 196D" in sections 198, 199, 200, 202, 203, 203A and 205 of the Income-tax Act, effective from 1 June 1993, expands the statutory cross-references to include an additional provision related to withholding and related tax provisions.
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