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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 withholding on investment fund unit income required; payer must deduct at source when income is credited or paid.</h1> Where income (excluding that proportion of income of the same nature as the expressly excluded category) is payable to a unit holder in respect of units of a specified investment fund, the payer shall, at the earlier of credit to the payee's account or payment in cash or by cheque, draft or any other mode, deduct income-tax thereon at the prescribed rate. Credit to any account, including a suspense account, in the payer's books is deemed to be credit to the payee's account for triggering the withholding obligation. The term unit bears the statutory meaning used for investment-fund units.

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