Certificate requirement abolished where tax deducted under the Chapter; no certificate needed for covered deductions after implementation. The amendment replaces the enumerated cross references in sub section (1) with a general reference to the foregoing provisions of this Chapter, and inserts a provision stating that where tax has been deducted or paid in accordance with those foregoing provisions on or after the prescribed date, there is no requirement to furnish the certificate referred to in sub section (1) or sub section (2).
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.
Certificate requirement abolished where tax deducted under the Chapter; no certificate needed for covered deductions after implementation.
The amendment replaces the enumerated cross references in sub section (1) with a general reference to the foregoing provisions of this Chapter, and inserts a provision stating that where tax has been deducted or paid in accordance with those foregoing provisions on or after the prescribed date, there is no requirement to furnish the certificate referred to in sub section (1) or sub section (2).
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