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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 now applies on a single transaction basis rather than on aggregated or annual amounts.</h1> Amendment replaces 'or aggregate of amounts' with 'in respect of a single transaction', and omits the words 'during the financial year', thereby shifting the withholding obligation under section 194BB from an annual aggregation basis to a transaction-specific test.

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