Deduction at source scope expanded as cross references adjusted and qualifying phrase broadened to 'any of'. Amendment to section 197A deletes the reference to section 193 in sub section (1); in sub section (1A) it substitutes a combined reference to section 193 or section 194A for the prior sole reference to section 194A and replaces 'either of' with 'any of', thereby altering cross references and broadening qualifying language for withholding applicability.
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.
Deduction at source scope expanded as cross references adjusted and qualifying phrase broadened to 'any of'.
Amendment to section 197A deletes the reference to section 193 in sub section (1); in sub section (1A) it substitutes a combined reference to section 193 or section 194A for the prior sole reference to section 194A and replaces "either of" with "any of", thereby altering cross references and broadening qualifying language for withholding applicability.
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