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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>TDS on rent withholding reduced under section 194-IB, lowering deductor withholding obligations and changing commencement timing.</h1> The amendment reduces the statutory withholding rate under section 194-IB, thereby lowering the deductor's withholding obligation for specified rent payments and specifying the commencement date for the reduced rate; reporting, deposit and compliance obligations continue to follow the Income-tax framework subject to the amended rate.

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