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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>TDS under section 194Q now covers transactions previously excluded by section 206C(1H), aligning purchase TDS and TCS rules.</h1> The amendment omits from clause (b) of sub section (5) of section 194Q the words that excluded 'transactions to which sub section (1H) of section 206C applies,' thereby removing that specific textual exception and extending the clause's reach to include those transactions.

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