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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>Tax deduction exemption on specified government bonds and savings certificates when held by resident individuals with declaration.</h1> Substituted proviso to section 193 exempts deduction of tax at source on interest payable on specified government securities and National Savings Certificates when held by an individual resident; exemption for specified Gold Bonds is conditional on a written declaration to the payer that the total nominal value of such Gold Bonds held by the individual (including those held on his behalf) did not exceed the prescribed monetary ceiling during the relevant interest period.

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