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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>Withholding tax rate reduction changes deduction-at-source obligations, lowering the statutory rate for specified payments.</h1> The amendment substitutes the words 'five per cent.' with 'two per cent.' in section 194DA of the Income-tax Act, effective from the 1st day of October, 2024, thereby reducing the rate at which tax is to be deducted at source under that provision and changing the payer's deduction obligation accordingly.

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