Omission of section 194H removes a withholding tax provision, effective from the fiscal year following enactment. The Finance Act, 1999 omits section 194H of the Income-tax Act, removing the specified withholding-tax obligation; the omission is effective from 1 April 2000 and thereby changes the statutory withholding and compliance framework applicable to payments previously governed by that 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.
Omission of section 194H removes a withholding tax provision, effective from the fiscal year following enactment.
The Finance Act, 1999 omits section 194H of the Income-tax Act, removing the specified withholding-tax obligation; the omission is effective from 1 April 2000 and thereby changes the statutory withholding and compliance framework applicable to payments previously governed by that section.
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