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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>TDS on distributed income: business trusts must deduct tax when paying or crediting non-resident unit holders.</h1> A new provision requires the person making payment to a business trust unit holder who is a non-resident (not being a company) or a foreign company to deduct income-tax at the rates in force on distributed income of the nature covered by section 115UA and clause (23FCA), at the time of credit to the payee's account or at the time of payment, whichever is earlier.

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