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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 specified agreement payments requires deduction at payment or credit for resident payees under the agreement.</h1> Payments to a resident under the agreement referred to in subsection (5A) of section 45 require deduction at source by the payer at the time of credit to the payee's account or at payment, whichever is earlier, operating notwithstanding section 194-IA; insertion effective from 1 June 2017.

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