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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 dividends paid: reporting rule under income tax rules was omitted, eliminating that filing requirement.</h1> Rule 117 of the Income-tax Rules, 1962, which required a return of dividends paid, was omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18 May 1989, removing the specific filing obligation regarding dividends under those Rules.

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