Section 19 - Amendment of Section 172 - Finance Act, 1975

19. Amendment of Section 172 In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975, - (a) in sub-section (1), the words, unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions of this Act shall be omitted; (b) in sub-section (2), for the words one-sixth , the words seven and a half per cent. shall be substituted.