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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 on specified incomes applies designated flat rates to winnings, patents, carbon credits and virtual digital asset transfers.</h1> Clause 194 requires tax for a year to be the sum of tax separately calculated on specified incomes at prescribed flat rates and tax on the remaining total income. The Table lists categories - winnings, patent royalties for resident patentees opting in, carbon credit transfers, virtual digital asset transfers, online game winnings, and life insurance business profits - with associated rates and conditions including disallowance of deductions, an option and lock in for patent royalties, and restrictions on loss set off and carry forward for virtual digital assets.

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