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    <title>Amendment of section 194-I</title>
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    <description>The amendment replaces the opening words of section 194-I so that the payer&#039;s withholding obligation applies to payments &quot;to a resident&quot; instead of &quot;to any person,&quot; thereby delimiting the class of payees subject to deduction at source and changing the statutory trigger; the substitution takes effect from the 1st day of June, 2003.</description>
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    <pubDate>Wed, 22 Oct 2008 09:13:24 +0530</pubDate>
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      <description>The amendment replaces the opening words of section 194-I so that the payer&#039;s withholding obligation applies to payments &quot;to a resident&quot; instead of &quot;to any person,&quot; thereby delimiting the class of payees subject to deduction at source and changing the statutory trigger; the substitution takes effect from the 1st day of June, 2003.</description>
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      <pubDate>Wed, 22 Oct 2008 09:13:24 +0530</pubDate>
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