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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 exemption for mutual fund unit-holders: payments to non-foreign persons exempt; foreign companies subject to deduction.</h1> No deduction of tax shall be made from income payable on units of a Mutual Fund specified under clause (23D) of section 10 to unit-holders who are persons other than foreign companies. Where the unit-holder is a foreign company, the person responsible for the payment shall deduct income-tax at the rate of twenty-five per cent at the time of credit or at the time of payment, whichever is earlier.

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