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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>Relaxation of tax deduction at source permits government to exempt or reduce withholding by notification with Board guidelines.</h1> Clause 400 authorises the Central Government by notification to exempt or apply lower rates of tax deduction or collection for specified payments or classes of persons. The Board may, with prior government approval, issue implementation guidelines and notify cases requiring an application to the Assessing Officer to determine the taxable proportion for withholding; it may also prescribe rules and conditions for certificates reducing withholding obligations.

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