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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>Collection of tax at source clarifies defined terms for services, contracts, buyers, sellers and lessors affecting withholding obligations.</h1> Collection of tax at source defines terms in Sub-chapters A and B governing withholding obligations. Sub-chapter A expands service and contract definitions to include programme production, sub-contracting, specified professional or technical services, job work as service contracts, and customer-specified manufacture or supply as 'work.' Sub-chapter B defines buyer, lessee or licensee, lessor or licensor, scrap, and seller-identifying exclusions for public and institutional buyers and turnover thresholds for individuals or HUFs-thereby specifying which parties and goods fall within collection-at-source rules.

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