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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 of tax deduction at source: amendment empowers rulemaking to prescribe its form and manner and omits a prior provision.</h1> Amendment substitutes sub section (3) of section 51 to require that a certificate of tax deduction at source be issued in such form and in such manner as may be prescribed, vesting rulemaking authority to prescribe the form and manner of issuance; sub section (4) is omitted, narrowing section 51 to a rule based specification of TDS certificate form and procedure.

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