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          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.

          <h1>Section 195 amendment removes the second proviso, changing withholding tax obligations and reporting from June onwards.</h1> The second proviso to sub section (1) of section 195 is omitted, with that omission operative from the 1st day of June, 2002, so that sub section (1) after that date no longer contains the second proviso.

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