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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>Definitions under Depositories Act clarify depository relationship terminology affecting application of provisions referenced in income tax law.</h1> Section 2(1)(a), (e) and (l) of the Depositories Act, 1996 set out statutory definitions addressing depository relationships and related concepts; these reproduced provisions are included among remaining allied Act texts referenced in the Income tax Act, 1961 to align terminology and ensure consistent application of terms used in tax provisions.

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