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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 on distributed income from business trusts required; higher rate for resident unit holders, lower rate for non-resident individuals.</h1> The person responsible for distributions by a business trust must deduct tax at source at the time of credit or payment of specified distributed income, with one withholding rate for resident unit holders and a reduced withholding rate for non-resident unit holders who are not companies or foreign companies.

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