Withholding tax amendment adds provision 194K to Section 197, expanding scope for deduction certificates and compliance. An amendment inserts a new withholding provision reference into subsection (1) governing deduction certificates and withholding, expanding the scope of withholding coverage and bringing the new category within the existing procedural framework for applying for and issuing deduction certificates, effective from the first day of July, 1995.
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 amendment adds provision 194K to Section 197, expanding scope for deduction certificates and compliance.
An amendment inserts a new withholding provision reference into subsection (1) governing deduction certificates and withholding, expanding the scope of withholding coverage and bringing the new category within the existing procedural framework for applying for and issuing deduction certificates, effective from the first day of July, 1995.
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