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    <title>Omission of section 194E</title>
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    <description>Section 194E of the Income-tax Act is omitted by the Direct Tax Laws (Amendment) Act, 1989 and is deemed to have been omitted with effect from the first day of April, 1988, thereby removing the specific statutory withholding provision from the Act as of that retrospective effective date.</description>
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      <title>Omission of section 194E</title>
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      <description>Section 194E of the Income-tax Act is omitted by the Direct Tax Laws (Amendment) Act, 1989 and is deemed to have been omitted with effect from the first day of April, 1988, thereby removing the specific statutory withholding provision from the Act as of that retrospective effective date.</description>
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