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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax Deduction at Source on contractor payments requires payers to withhold tax and apply invoice and PAN conditions.</h1> Substitution of section 194C requires any person paying a resident contractor for carrying out any work to deduct tax at source at prescribed rates at the time of payment or credit, applies where sums are credited to suspense accounts, prescribes invoice based treatment excluding separately stated material value for certain works, exempts personal payments and small payments subject to an aggregate threshold, permits a PAN based exemption for goods carriage businesses subject to prescribed reporting, and defines 'work', 'contract' and 'specified person' for these purposes.

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