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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 amendment expands Section 197 to include additional withholding obligations under the Income-tax Act, effective October.</h1> The amendment to section 197 substitutes the figures and letters '194-O' with '194-O, 194Q' in sub section (1), thereby extending the section 197 certificate-of-deduction framework to cover the withholding obligation identified by the added provision, effective from the 1st day of October, 2024.

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