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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>Withholding threshold under section 194BB increases, raising the minimum payment that triggers tax deduction effective mid 2010.</h1> Amendment increases the withholding threshold under section 194BB of the Income-tax Act by substituting the previous monetary trigger with a higher specified amount, enacted by the Finance Act, 2010 and operating from the notified effective date, thereby modifying the statutory cutoff that determines applicability of the tax deduction obligation.

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