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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>Interest withholding: amendment exempts specified government savings bonds from clause applying to interest above the threshold.</h1> Amendment modifies the proviso to section 193 to exempt from clause (iv) interest exceeding ten thousand rupees payable in a financial year on specified government savings bonds and other Central or State Government securities as may be notified by the Central Government; effective from 1st October 2024.

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