https://www.taxtmi.com/acts?id=37052 Amendment replaces the term resident with payee in the provisos to sub-sections (1) and (1A) of section 201, and inserts an alternative benchmark in sub-section (3) so that credit is recognized when given or upon expiry of a later period measured from the end of the financial year in which a correction statement is delivered under the proviso to sub-section (3) of section 200, whichever is later. en-us Wed, 24 Jul 2019 16:37:33 +0530 Wed, 24 Jul 2019 16:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37052 Amendment replaces the term resident with payee in the provisos to sub-sections (1) and (1A) of section 201, and inserts an alternative benchmark in sub-section (3) so that credit is recognized when given or upon expiry of a later period measured from the end of the financial year in which a correction statement is delivered under the proviso to sub-section (3) of section 200, whichever is later. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:37:33 +0530 https://www.taxtmi.com/acts?id=37052