Section 194A notification designates the Additional Emoluments (Compulsory Deposit) Act for clause (vi) application purposes. Notification designates the Additional Emoluments (Compulsory Deposit) Act, 1974 to be applicable for purposes of the withholding tax provision under the Income-tax Act by exercise of the government power conferred on clause (vi) of the relevant subsection.
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Provisions expressly mentioned in the judgment/order text.
Section 194A notification designates the Additional Emoluments (Compulsory Deposit) Act for clause (vi) application purposes.
Notification designates the Additional Emoluments (Compulsory Deposit) Act, 1974 to be applicable for purposes of the withholding tax provision under the Income-tax Act by exercise of the government power conferred on clause (vi) of the relevant subsection.
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