Source deduction expanded to include collection at source, broadening statutory withholding obligations under section 209. The amendment substitutes the phrase 'deductible at source' with 'deductible or collectible at source' in clause (d) of sub section (1) of section 209, thereby extending the statutory withholding mechanism to encompass both deduction and collection at source and treating the substitution as having effect from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
Source deduction expanded to include collection at source, broadening statutory withholding obligations under section 209.
The amendment substitutes the phrase "deductible at source" with "deductible or collectible at source" in clause (d) of sub section (1) of section 209, thereby extending the statutory withholding mechanism to encompass both deduction and collection at source and treating the substitution as having effect from an earlier specified date.
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