Tax withholding provision expanded to add a new withholding category, extending withholding applicability from October. Amendment substitutes the existing enumeration of provisions in section 197 to include the newly added clause 194LA, thereby expanding the statutory list ... Summary
Tax withholding provision expanded to add a new withholding category, extending withholding applicability from October.
Amendment substitutes the existing enumeration of provisions in section 197 to include the newly added clause 194LA, thereby expanding the statutory list of provisions subject to tax deduction at source; the substitution is made operative from the stated effective date for withholding obligations under the Income-tax Act.
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