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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>Tax deduction at source exemption for interest, dividend and other income payable to government, central bank and specified corporations.</h1> Section 196 exempts the Government, the Reserve Bank of India, corporations established by or under a Central Act that are exempt from income-tax, and Mutual Funds specified under clause (23D) of section 10 from deduction of tax at source on sums payable to them by way of interest, dividend on securities or shares held with full beneficial interest, or any other income accruing or arising to them.

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