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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>Advance tax computation: withholding tax cannot reduce advance liability where payer failed to deduct or collect tax.</h1> Amendment clarifies that for computing advance tax liability the tax determined under clauses (a), (b) or (c) shall not be reduced by tax deductible or collectible at source if the person responsible for deduction or collection has paid or credited the income without deducting tax or has received or debited the income without collecting such tax.

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