Statute amendment: insertion of an additional withholding-tax reference expands the listed provisions under section 197. Amendment to the Income-tax Act inserts the figures and letter ", 194-I" after "194D" in subsection (1) of section 197, effected by the Finance Act, 1994 ... Summary
Statute amendment: insertion of an additional withholding-tax reference expands the listed provisions under section 197.
Amendment to the Income-tax Act inserts the figures and letter ", 194-I" after "194D" in subsection (1) of section 197, effected by the Finance Act, 1994 and operative from the 1st day of June, 1994, thereby expanding the list of referenced provisions within that subsection.
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