Withholding tax notification: HUDCO notified under section 194A, bringing the withholding provision into effect from publication. Notification under Section 194A designates the Housing and Urban Development Corporation Ltd. (HUDCO), New Delhi, for the purposes of the specified sub-clause of sub-section (3) of Section 194A of the Income-tax Act. The Central Government issued the notification pursuant to its powers under that provision, and the notification is effective from its publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Withholding tax notification: HUDCO notified under section 194A, bringing the withholding provision into effect from publication.
Notification under Section 194A designates the Housing and Urban Development Corporation Ltd. (HUDCO), New Delhi, for the purposes of the specified sub-clause of sub-section (3) of Section 194A of the Income-tax Act. The Central Government issued the notification pursuant to its powers under that provision, and the notification is effective from its publication in the Official Gazette.
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