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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>Prescribed authority for collection of tax at source: returns previously required to be furnished to Director General or authorised agency.</h1> The rule prescribing the authority for collection of tax at source was omitted; previously the return had to be furnished to the Director General of Income-tax (Systems) or a person or agency authorised by the Director General, thereby prescribing the procedural recipient for collection-at-source reporting under the Income-tax Rules.

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