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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>TCS provisions updated; first proviso removed and second proviso wording simplified to streamline withholding obligations.</h1> The amendment to the Tax Collected at Source provision removes the first proviso in sub-section (5) and substitutes the phrase 'Provided further' with 'Provided' in the second proviso, modifying the textual structure of conditional exceptions under that sub-section without creating new withholding categories.

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