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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 deduction at source on interest broadened to include deposits with banks and cooperative banking societies under amended rules.</h1> Amendment to section 194A removes the proviso to sub section (1), omits sub section (2) and the end Explanation, and substitutes sub section (3) clauses with a single clause applying the provision to income credited or paid on deposits with regulated banking companies and co operative societies engaged in banking, including co operative land mortgage and land development banks.

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