Amendment to Section 194B revises and omits specified provisos, changing the section's proviso structure upon commencement. Amendment to the withholding-tax provision of section 194B omits the section's first proviso and revises the second proviso by substituting the phrase 'Provided further that' with 'Provided that', with both textual changes stated to take effect from the amendment's commencement date; the amendment thus alters the proviso structure without changing the substantive liability established by the section.
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 194B revises and omits specified provisos, changing the section's proviso structure upon commencement.
Amendment to the withholding-tax provision of section 194B omits the section's first proviso and revises the second proviso by substituting the phrase "Provided further that" with "Provided that", with both textual changes stated to take effect from the amendment's commencement date; the amendment thus alters the proviso structure without changing the substantive liability established by the section.
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