Amendment of section 196A
Section 91 of the Finance Act, 2023 deals with amendment of section 196A. Amendment of section 196A. 91. In section 196A of the Income-tax Act, in sub-section (1), the following proviso shall be inserted, namely:— "Provided that where an agreement referred to in sub-section (1) of section 90 or sub-section (1) of section 90A applies to the payee and if the payee has furni
Amendment of section 196A.
91. In section 196A of the Income-tax Act, in sub-section (1), the following proviso shall be inserted, namely:—
"Provided that where an agreement referred to in sub-section (1) of section 90 or sub-section (1) of section 90A applies to the payee and if 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.".
Section 91, The Finance Act, 2023 (Act 8 of 2023).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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 196A". Amendment of section 196A. 91. In section 196A of the Income-tax Act, in sub-section (1), the following proviso shall be inserted, namely:— "Provided that where an agreement referred to in sub-section (1) of section 90 or sub-section (1) of section 90A applies to the payee and if the payee has furni
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 2023 91, section 91 Finance Act 2023, 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 section 90 (Amendment of section 194R), Income-tax Act 196A (Income in respect of units of non-residents), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2023 as Act 8 of 2023. 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
- First Schedule. First Schedule10190 words
- 2. Income-tax8337 words
- Fourth Schedule. Fourth Schedule6615 words
- 5. Amendment of section 102717 words
- 150. Substitution of new section for section 1101621 words
- 54. Insertion of new section 115BAE1218 words
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