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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Law Tweak: Expanding Source Deduction Definitions in Section 209(1)(d) with Retroactive Effect from 1988</h1> The amendment modifies section 209(1)(d) of the Income-tax Act, replacing 'deductible at source' with 'deductible or collectible at source' retroactively effective from June 1, 1988. This change expands the scope of tax provisions related to source deductions and collections, broadening the original statutory language to encompass a wider range of tax withholding and collection mechanisms.
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