Omission of withholding provisions changes statutory withholding obligations under the Income-tax Act effective from the amendment. Omission of sections 206A and 206B deletes the specified withholding provisions of the Income-tax Act by the Finance (No. 2) Act, 1996, fixing an operative commencement date and thereby removing the statutory withholding obligations and mechanisms previously set out in those sections.
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Provisions expressly mentioned in the judgment/order text.
Omission of withholding provisions changes statutory withholding obligations under the Income-tax Act effective from the amendment.
Omission of sections 206A and 206B deletes the specified withholding provisions of the Income-tax Act by the Finance (No. 2) Act, 1996, fixing an operative commencement date and thereby removing the statutory withholding obligations and mechanisms previously set out in those sections.
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