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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>Deduction at source and advance payment framework requires tax to be payable via withholding, advance payment, or specified payment modes.</h1> The provision requires tax on income to be paid during the tax year by deduction or collection at source, advance payment, or a prescribed payment route, regardless of later assessment; such amounts are treated as tax paid on behalf of the relevant person, and the authority may make rules for crediting those payments and for determining the tax year for credit.

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