TMI BlogAmendment of section 196D.X X X X Extracts X X X X X X X X Extracts X X X X ..... f the payee has furnished a certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A, as the case may be, then, income-tax thereon shall be deducted at the rate of twenty per cent. or at the rate or rates of income-tax provided in such agreement for such income, whichever is lower. . - Clause 49 of the Bill seeks to amend section 196D of the Income-tax Act rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eon shall be deducted at the rate of twenty per cent. or at the rate or rates of income-tax provided in such agreement for such income, whichever is lower. This amendment will take effect from 1st April, 2021. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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