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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>Deduction threshold under section 194J increased, reducing withholding on professional and technical fees from the amendment.</h1> The amendment raises the threshold in the first proviso to sub-section (1), clause (B) of section 194J so that no deduction of income-tax is to be made where fees for professional or technical services, royalty or related sums payable or creditable in a financial year do not exceed thirty thousand rupees; the substitution of the former twenty thousand rupee limit with thirty thousand rupees takes effect from 1 July 2010.

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