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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>Liability of State Governments to pay income tax on interest from tax-free securities under a capped rate notified.</h1> Liability of State Governments to pay income-tax on interest on securities issued by them described as tax-free, subject to a ceiling that the applicable tax rate shall not exceed a notified cap, with the provision having been inserted by amendment and subsequently omitted in later legislation.

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