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        F. Acts / Amendment Acts

        Section 51 - Amendment of section 206CA

        Finance (No. 2) Act, 2004
        Chapter III
        DIRECT TAXES

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        Suspension of tax deduction provision: the section no longer applies to payments made on or after the specified date. Amendment to section 206CA inserts a proviso after sub section (2) withdrawing the applicability of that section on or after the specified effective date, thereby limiting the temporal scope of the withholding provision for future transactions.
                          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.

                                Suspension of tax deduction provision: the section no longer applies to payments made on or after the specified date.

                                Amendment to section 206CA inserts a proviso after sub section (2) withdrawing the applicability of that section on or after the specified effective date, thereby limiting the temporal scope of the withholding provision for future transactions.


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