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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>Certificate for lower tax deduction now covers payments under newly introduced withholding provision, expanding eligibility for lower-rate certificates.</h1> Amendment adds section 194M to the list of provisions in section 197, making sums on which tax is deducted under the new withholding provision eligible for a certificate for deduction at a lower rate; the change is consequential to insertion of the new provision and operates from 1st September, 2019.

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