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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 on Offshore Fund unit income requires tax withholding when income is credited or paid to the payee.</h1> Income in respect of units under section 115AB and long term capital gains on transfer of such units payable to an Offshore Fund are subject to deduction at source. The person responsible for payment must deduct tax at the time of credit to the payee's account or at the time of payment by any mode, whichever is earlier, with specified withholding rates that vary by category of income and by the timing of the transfer.

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