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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 on contractor and lottery payments required; payers must deduct tax at prescribed rates unless a certificate directs otherwise.</h1> Section 194B requires tax deduction at source on lottery and crossword winnings above the statutory threshold at the time of payment, with a transitional exclusion for payments before the commencement date. Section 194C requires payers to deduct tax from sums paid to contractors and from non-individual contractors to subcontractors for work or supply of labour, subject to an exemption for low-value contracts and to certificates from the Income-tax Officer authorising lower or no deduction.

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