Amendment of section 198
Section 49 of the Finance Act, 2019 (No. 2) deals with amendment of section 198. Amendment of section 198 49. In section 198 of the Income-tax Act, after the first proviso, the following proviso shall be inserted with effect from the 1st day of September, 2019, namely:— "Provided further that the sum deducted in accordance with the provisions of section 194N for the purpose of c
Amendment of section 198
49. In section 198 of the Income-tax Act, after the first proviso, the following proviso shall be inserted with effect from the 1st day of September, 2019, namely:—
"Provided further that the sum deducted in accordance with the provisions of section 194N for the purpose of computing the income of an assessee, shall not be deemed to be income received.".
Section 49, The Finance Act, 2019 (No. 2).
Cross-references
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This section refers to
Questions about Section 49
What does Section 49 of the Finance Act, 2019 (No. 2) deal with?
Section 49 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 198". Amendment of section 198 49. In section 198 of the Income-tax Act, after the first proviso, the following proviso shall be inserted with effect from the 1st day of September, 2019, namely:— "Provided further that the sum deducted in accordance with the provisions of section 194N for the purpose of c
How do I find court cases under Section 49 of the Finance Act, 2019 (No. 2)?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 49, section 49 Finance Act, 2019 (No. 2), section 49 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 49 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on section 198 (Amendment of section 18), Income-tax Act 198 (Tax deducted is income received), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was the Finance Act, 2019 (No. 2) enacted?
Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- Fifth Schedule. -12409 words
- First Schedule. Income-tax9078 words
- 2. Income-tax4914 words
- 105. Insertion of new sections 101A, 101B and 101C1547 words
- 138. Insertion of new sections 45-ID and 45- IE1010 words
- 6. Amendment of section 10907 words
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