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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 tax on interest from infrastructure debt funds must be deducted on credit or payment to non-residents.</h1> Insertion of section 194LB requires the person responsible for payment by an infrastructure debt fund to deduct income-tax at the rate of five per cent on interest payable to a non-resident individual or a foreign company, with deduction occurring at the earlier of credit to the payee's account or payment by cash, cheque, draft or any other mode, effective from 1st June, 2011.

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