TDS provision section 196A: proviso omitted, altering withholding obligations and applicability under the Income-tax framework. Omission of the proviso to section 196A deletes a qualification in sub-section (1), effective from the stated operative date, thereby removing the proviso's constraints on the conditions and scope of tax deduction at source and requiring withholding agents to follow the amended statutory text when determining withholding obligations.
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.
TDS provision section 196A: proviso omitted, altering withholding obligations and applicability under the Income-tax framework.
Omission of the proviso to section 196A deletes a qualification in sub-section (1), effective from the stated operative date, thereby removing the proviso's constraints on the conditions and scope of tax deduction at source and requiring withholding agents to follow the amended statutory text when determining withholding obligations.
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