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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>Definitions for tax deduction and collection: standardises terms determining who must deduct or collect tax and what payments qualify.</h1> Clause 402 standardises terminology for the chapter on deduction and collection at source, defining key concepts such as person responsible for paying, buyer and seller for specified transactions, e-commerce operator and participant, immovable property and rent, commission or brokerage, specified person and specified senior citizen; it cross references statutory definitions and turnover thresholds, clarifies payments treated as consideration for property transfers, and sets out transactional tables and exclusions that determine who is subject to withholding obligations.

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