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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>Withholding tax on certain winnings now hinges on the amount in a single transaction, not aggregated payments.</h1> Amendment narrows the mode of calculating the withholding trigger under section 194B by replacing 'or the aggregate of amounts' with 'in respect of a single transaction' and omitting 'during the financial year,' so that applicability is determined by the amount in a single transaction rather than aggregated payments.

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