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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>Tax collection at source exemption removed for low-weight coins and small articles, changing seller withholding obligations.</h1> The amendment omits the words '(excluding any coin or any other article weighing ten grams or less)' from sub section (1D) of section 206C, removing the prior exclusion for coins and other small articles and bringing receipts from sales of those items within the scope of the section's tax collection at source provisions.

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