Amendment of Section 197A
Section 91 of the Finance Act, 2020 deals with amendment of Section 197A. Amendment of section 197A. 91. In section 197A of the Income-tax Act, for sub-section (1F), the following sub-section shall be substituted, namely:— "(1F) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made, or deduction of tax shall be made at such lower rate, from
Amendment of section 197A.
91. In section 197A of the Income-tax Act, for sub-section (1F), the following sub-section shall be substituted, namely:—
"(1F) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made, or deduction of tax shall be made at such lower rate, from such payment to such person or class of persons, including institution, association or body or class of institutions, associations or bodies, as may be notified by the Central Government in the Official Gazette, in this behalf.".
Section 91, The Finance Act, 2020.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 91
What does Section 91 of the Finance Act deal with?
Section 91 of the Finance Act is headed "Amendment of Section 197A". Amendment of section 197A. 91. In section 197A of the Income-tax Act, for sub-section (1F), the following sub-section shall be substituted, namely:— "(1F) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made, or deduction of tax shall be made at such lower rate, from
How do I find court cases under Section 91 of the Finance Act?
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 2020 91, section 91 Finance Act 2020, section 91 of the Finance Act. 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 91 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 197A (No deduction to be made in certain cases), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2020. 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
- 2. Income-tax5875 words
- 7. Amendment of Section 102233 words
- 53. Insertion of new sections 115BAC and 115BAD1625 words
- 153. Amendment of Act 28 of 20161366 words
- 116. Substitution of new section for section 8B1203 words
- 95. Amendment of Section 206C1116 words
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