Tax withholding under Section 194A: notification includes Post Office Time and Recurring Deposit schemes for withholding applicability. The Central Government notifies that clause (vi) of sub-section (3) of section 194A of the Income-tax Act applies to the Post Office Time Deposits scheme governed by the Post Office (Time Deposits) Rules, 1970, and to the Post Office Recurring Deposits scheme governed by the Post Office (Recurring Deposits) Rules, 1970, thereby designating these two schemes for the purposes of that clause.
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.
Tax withholding under Section 194A: notification includes Post Office Time and Recurring Deposit schemes for withholding applicability.
The Central Government notifies that clause (vi) of sub-section (3) of section 194A of the Income-tax Act applies to the Post Office Time Deposits scheme governed by the Post Office (Time Deposits) Rules, 1970, and to the Post Office Recurring Deposits scheme governed by the Post Office (Recurring Deposits) Rules, 1970, thereby designating these two schemes for the purposes of that clause.
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