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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 at source secures tax collection before regular assessment through withholding or advance payment mechanisms.</h1> Tax on income must be paid by means of deduction or collection at source, or by advance payment or prescribed payroll withholding, irrespective of the fact that regular assessment may occur in a later year; this procedural requirement to collect tax in advance does not prejudice the underlying charge of tax on the income.

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