Withholding on Global Depository Receipts amended to replace 'bonds or shares' wording, extending express tax coverage. Amendment to section 196C substitutes the phrase 'bonds or shares' with 'bonds or Global Depository Receipts' at both occurrences, thereby extending the textual scope of the withholding provision to expressly cover Global Depository Receipts alongside bonds; the substitution operates from the statute's stated commencement date and is limited to this textual change.
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 on Global Depository Receipts amended to replace 'bonds or shares' wording, extending express tax coverage.
Amendment to section 196C substitutes the phrase "bonds or shares" with "bonds or Global Depository Receipts" at both occurrences, thereby extending the textual scope of the withholding provision to expressly cover Global Depository Receipts alongside bonds; the substitution operates from the statute's stated commencement date and is limited to this textual change.
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