Collection mechanism expansion broadens deduction-based obligations to include collection, altering tax withholding duties under income-tax law. The statutory amendment inserts the words 'or collection' after 'payable by deduction' in subsection (1) of section 190 of the Income-tax Act, thereby extending withholding obligations to include collection in addition to deduction; this insertion is made retroactive to 1 June 1988 and alters the scope of the mechanism for recovery at source under the provision.
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Provisions expressly mentioned in the judgment/order text.
Collection mechanism expansion broadens deduction-based obligations to include collection, altering tax withholding duties under income-tax law.
The statutory amendment inserts the words "or collection" after "payable by deduction" in subsection (1) of section 190 of the Income-tax Act, thereby extending withholding obligations to include collection in addition to deduction; this insertion is made retroactive to 1 June 1988 and alters the scope of the mechanism for recovery at source under the provision.
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