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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 threshold increased, raising the reporting trigger for specified payments under income tax law.</h1> The Finance Act, 2025 amends section 194D by substituting the prior sum specified in the second proviso with a higher sum, thereby raising the minimum payment amount that triggers the withholding and reporting obligation under that proviso; no other elements of the provision are altered.

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