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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>Revised interest rate applies to tax interest spanning the March cutoff; interest must be calculated at the prescribed annual rate.</h1> Where interest is payable under specified provisions of the Income-tax Act (including section 139), the Wealth-tax Act, the Gift-tax Act, or the Companies (Profits) Surtax Act in respect of any period commencing on or before 31 March 1972 and ending after that date, the interest for so much of that period as falls on or before 31 March 1972 is to be calculated at the prescribed annual rate of twelve per cent.

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