Income-tax guidelines to remove implementation difficulties will bind collecting agents and those required to deduct tax. The Board may, with the prior approval of the Central Government, issue guidelines to remove difficulties in giving effect to Chapter XIX; such guidelines shall be binding on income tax authorities and on persons liable to deduct or collect income tax and shall be laid before each House of Parliament.
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.
Income-tax guidelines to remove implementation difficulties will bind collecting agents and those required to deduct tax.
The Board may, with the prior approval of the Central Government, issue guidelines to remove difficulties in giving effect to Chapter XIX; such guidelines shall be binding on income tax authorities and on persons liable to deduct or collect income tax and shall be laid before each House of Parliament.
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