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        F. Acts / Amendment Acts

        Section 57 - Amendment of section 115R

        Finance Act, 2001
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Withholding tax rate reduction announced, reducing statutory deduction rate for specified receipts under the income tax law. Amendment reduces the withholding tax rate under Section 115R of the Income-tax Act by substituting the previously prescribed statutory percentage with a lower statutory percentage, and specifies that the substitution operates from the stated commencement date.
                          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 rate reduction announced, reducing statutory deduction rate for specified receipts under the income tax law.

                                Amendment reduces the withholding tax rate under Section 115R of the Income-tax Act by substituting the previously prescribed statutory percentage with a lower statutory percentage, and specifies that the substitution operates from the stated commencement date.


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