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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 threshold increased for interest on securities, changing when withholding is required.</h1> Amendment to section 193 clarifies that tax deduction at source on interest on securities applies only when the amount or the aggregate of amounts payable during a financial year exceeds ten thousand rupees, and raises the proviso exemption threshold to ten thousand rupees for interest to individuals or HUFs on certain debentures paid by account payee cheque; effective 1st April, 2025.

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