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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 applicability excludes capital gains and specified exempt income, narrowing the scope of tax deduction at source.</h1> Amendment to section 207(1) revises the operative phrase to exclude income chargeable under the head 'Capital gains' and income referred to in sub-clause (ix) of clause (24) of section 2 from the general withholding rule, explicitly carving those two classes out of the provision's coverage.

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