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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>Return of interest paid to residents: reporting obligation under Rule 37AA removed by amendment, affecting TDS reporting requirements.</h1> Rule 37AA imposed a reporting obligation to furnish returns of interest paid to residents where tax was not deducted at source; that provision was omitted by the Income-tax (Fourth Amendment) Rules, 1997, and the specific reporting mechanism under Rule 37AA ceased to apply.

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