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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>TDS on commission and lottery payments requires withholding on specified payables to payees under amended income tax provisions.</h1> Sections 194G and 194H require tax deduction at source on payments: 194G applies to commission, remuneration or prizes paid to persons dealing in lottery tickets, treating credits to any account (including suspense accounts) as payment for deduction; 194H applies to persons other than individuals or HUFs who pay commission or brokerage to residents, with prescribed exclusions for notified classes and an exemption for small aggregate payments in a financial year, and defines 'commission or brokerage' and 'professional services' for the section's purposes.

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