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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 rates for bonds and GDRs revised; higher rate applies to long term gains on transfers after the amendment date.</h1> Amendment revises section 196C to replace the single flat rate with a tiered regime for bonds and Global Depository Receipts referred to in section 115AC: a ten percent rate for interest and dividends; ten percent for long term capital gains on transfers before 23 July 2024; and a higher rate for long term capital gains on transfers on or after 23 July 2024, deemed effective from 23 July 2024.

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