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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>Obligation to collect prescribed claim evidence requires payers to obtain assessee's proof before estimating income or deducting tax.</h1> The amendment requires the person responsible for making the payment under section 192(1) to obtain from the assessee evidence, proof or particulars of prescribed claims, including set-off of loss, in such form and manner as prescribed for the purposes of estimating income or computing tax deductible under section 192(1).

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