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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2008 amends section 195 requiring mandatory reporting of payments in prescribed form for tax deduction compliance</h1> The Finance Act, 2008 amends section 195 of the Income-tax Act by inserting a new sub-section (6). This provision requires persons covered under sub-section (1) to furnish information regarding payment of any sum in a prescribed form and manner as determined by the Board. The amendment establishes a mandatory reporting requirement for tax deduction at source obligations, enhancing compliance and information collection mechanisms for direct tax administration.
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