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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>Amendments to Income-tax Act: authorised person aligned with FEMA; supply of manpower added to 'work' for TDS.</h1> The clause amends the Income-tax Act's Chapter XIX-B interpretations by (1) defining the authorised person in the 'person responsible for paying' provision with the same meaning as in clause (c) of section 2 of the Foreign Exchange Management Act, 1999, for remittances to non-resident Indians, and (2) enlarging the definition of work to include the supply of manpower to a person working under that person's supervision, thereby subjecting such payments to tax deduction at source from 1 April 2026.

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