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        F. Acts / Amendment Acts

        Section 61 - Amendment of section 206C

        Finance Act, 2007
        Chapter III
        Direct Taxes (Income-tax )

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        Mining and quarrying exclusion clarifies mineral oil is excluded from section 206C, covering petroleum and natural gas. Two explanatory provisions were added to section 206C(1C) effective 1 June 2007: mining and quarrying does not include activities involving mineral oil, and mineral oil is defined to include petroleum and natural gas, thereby narrowing the scope of the 'mining and quarrying' category for the withholding 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.

                                Mining and quarrying exclusion clarifies mineral oil is excluded from section 206C, covering petroleum and natural gas.

                                Two explanatory provisions were added to section 206C(1C) effective 1 June 2007: mining and quarrying does not include activities involving mineral oil, and mineral oil is defined to include petroleum and natural gas, thereby narrowing the scope of the "mining and quarrying" category for the withholding provision.


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