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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>Attestation requirements revised - adds authorised attestors and expands covered payments under deduction at source law for specified statements.</h1> The amendment replaces the former requirement that a statement be signed before a Gazetted Officer with a broader list of authorised attestors - Members of Parliament or State Legislatures, local council members, Gazetted Officers, and specified banking-company officers - whose attestation must confirm the signatory's identity; it also expands subsection (3) to allow classes of institutions, associations or bodies and adds payments by a firm to its partner and by one co operative society to another as distinct categories within the subsection.

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