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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>TDS exemption on debenture interest where resident individual/HUF receives payment below prescribed threshold and paid by cheque.</h1> Substitution to clause (v) of the proviso to section 193 provides that no tax shall be deducted at source on interest payable to a resident individual or Hindu undivided family on debentures of a company in which the public are substantially interested, provided the aggregate interest paid or likely to be paid in the financial year does not exceed a prescribed threshold and the interest is paid by the company by an account payee cheque; effective from 1 July 2012.

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