Withholding tax rate amended to a lower specified rate under income-tax law, effective from the stated commencement. Amendment revises the statutory withholding rate in section 244A by substituting the previously specified rate with a lower specified rate in clauses (a) and (b), with the substitution effective from the stated commencement date provided in the amendment.
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Provisions expressly mentioned in the judgment/order text.
Withholding tax rate amended to a lower specified rate under income-tax law, effective from the stated commencement.
Amendment revises the statutory withholding rate in section 244A by substituting the previously specified rate with a lower specified rate in clauses (a) and (b), with the substitution effective from the stated commencement date provided in the amendment.
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