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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 and collection at source definitions clarify liable payers, covered transactions, and intermediary roles for withholding obligations.</h1> This section supplies a comprehensive glossary for the Chapter on deduction and collection at source, defining key actors (administrator, authorised dealer, banking company, e-commerce operator/participant, online gaming intermediary), transaction categories (consideration for transfer of immovable property, rent, royalty, fees for technical services, commission or brokerage, foreign exchange asset, securities, time deposits) and institutional terms (unit, special purpose vehicle, specified undertaking, Unit Trust of India), and distinguishes agricultural land from other immovable property for withholding purposes.

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