Collection of tax at source expanded to include buyers, licensees and lessees with revised certificate and form requirements. The rules insert a reference to section 194LA into withholding provisions and extend Part VIA cross-references to sub-section (1C), broaden 'buyer' to 'buyer or licensee or lessee,' mandate Form No.13 for applications seeking certificates under sub-section (9) of section 206C, add Schedule XII for compensation on compulsory acquisition, and substitute Forms 16A and 27D to capture compensation payments and standardized tax collection certificates.
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Provisions expressly mentioned in the judgment/order text.
Collection of tax at source expanded to include buyers, licensees and lessees with revised certificate and form requirements.
The rules insert a reference to section 194LA into withholding provisions and extend Part VIA cross-references to sub-section (1C), broaden "buyer" to "buyer or licensee or lessee," mandate Form No.13 for applications seeking certificates under sub-section (9) of section 206C, add Schedule XII for compensation on compulsory acquisition, and substitute Forms 16A and 27D to capture compensation payments and standardized tax collection certificates.
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