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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>Deduction under cash withdrawal provision not treated as income received, preserving assessee income computation for tax purposes.</h1> The amendment inserts a proviso to section 198 clarifying that sums deducted under the cash-withdrawal withholding provision shall not be deemed to be income received for the purpose of computing an assessee's taxable income, effective from the first day of September, 2019.

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