Tag Archives: Section 49 of Finance Act 2018 : Amendment of section 194A Income Tax Act

Section 49 of Finance Act 2018 : Amendment of section 194A Income Tax Act

By | April 1, 2018

Section 49 of Finance Act 2018 [Section 49 of Finance Act 2018 deals with Amendment of section 194A. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 194A. 49. In section 194A of the Income-tax Act, in sub-section (3), in clause (i), after the second proviso, the following shall be inserted, namely:— ‘Provided also that in case… Read More »