# The Finance Act, 2015, Section 49: Amendment of section 195

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/49/

## Text

Amendment of section 195. 49. In section 195 of the Income-tax Act, for sub-section (6), the following sub-section shall besubstituted with effect from the 1st day of June, 2015, namely:— "(6) The person responsible for paying to a non-resident, (not being a company), or to a foreign company, any sum, whether or not chargeable under the provisions of this Act, shall furnish the information relating to payment of such sum, in such form and manner, as may be prescribed.".

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