Withholding tax scope expanded to include an additional statutory provision, widening deduction-at-source coverage and compliance obligations. Amendment substitutes the phrase 'and section 195' with ', section 195 and section 196A' in specified provisions of the Income-tax Act, thereby extending the Act's withholding and deduction-at-source framework and associated compliance obligations to include the newly referenced provision.
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 scope expanded to include an additional statutory provision, widening deduction-at-source coverage and compliance obligations.
Amendment substitutes the phrase "and section 195" with ", section 195 and section 196A" in specified provisions of the Income-tax Act, thereby extending the Act's withholding and deduction-at-source framework and associated compliance obligations to include the newly referenced provision.
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