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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 withholding provisions: amendment adds another covered deduction section to the certificate requirement under section provisions.</h1> The amendment expands the list of provisions subject to the certificate regime under section 197 by substituting the prior reference to two provisions with a three-item list, thereby adding the provision addressing winnings from lotteries and similar payments to the existing provisions for interest and payments to non-residents and extending the certificate-based deduction/withholding mechanism to that added provision.

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