https://www.taxtmi.com/acts?id=43788 The amendment to section 197 substitutes the figures and letters "194-O" with "194-O, 194Q" in sub section (1), thereby extending the section 197 certificate-of-deduction framework to cover the withholding obligation identified by the added provision, effective from the 1st day of October, 2024. en-us Sat, 17 Aug 2024 13:13:52 +0530 Sat, 17 Aug 2024 13:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43788 The amendment to section 197 substitutes the figures and letters "194-O" with "194-O, 194Q" in sub section (1), thereby extending the section 197 certificate-of-deduction framework to cover the withholding obligation identified by the added provision, effective from the 1st day of October, 2024. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 13:13:52 +0530 https://www.taxtmi.com/acts?id=43788