https://www.taxtmi.com/acts?id=19630 Amendment expands section 246A(1) to include collectors in addition to deductors and substitutes the cross reference so the provision applies where obligations arise under the prior withholding provision or the collector specific withholding provision, thereby aligning treatment of assessee, deductor and collector for the stated purposes. en-us Thu, 07 May 2015 14:21:57 +0530 Sat, 09 May 2015 12:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19630 Amendment expands section 246A(1) to include collectors in addition to deductors and substitutes the cross reference so the provision applies where obligations arise under the prior withholding provision or the collector specific withholding provision, thereby aligning treatment of assessee, deductor and collector for the stated purposes. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 14:21:57 +0530 https://www.taxtmi.com/acts?id=19630