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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 threshold under section 194 raised to reduce mandatory withholding on smaller payments by Finance Act 2025.</h1> The Finance Act, 2025 amends the first proviso, clause (b) of section 194 by substituting the prior monetary threshold with a higher threshold, reducing the range of payments subject to tax deduction at source under that proviso and thereby modifying payers' withholding obligations for the specified categories of payments under section 194.

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