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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>Charge of tax: income referenced in specified clauses to be taxed under clause 195 mechanism.</h1> Clause 107 establishes that income referred to in clauses 102-106 shall be charged to tax pursuant to the procedural and charging mechanism set out in clause 195, thereby linking the chargeability and collection of those specified incomes to the rules and obligations in clause 195 without independently prescribing rates, exemptions, or computation methods.

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