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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 threshold for interest payments revised to higher limits with differential treatment for banks, co operatives and post office deposits.</h1> Amendment to section 194A substitutes the exemption threshold clause to provide that tax deduction at source shall not apply where the interest payment 'does not exceed' specified amounts: ten thousand rupees where the payer is a banking company subject to the Banking Regulation Act, 1949; ten thousand rupees where the payer is a co operative society engaged in banking; ten thousand rupees on deposits with the post office under Central Government notified schemes; and five thousand rupees in any other case, effective from 1 June 2007.

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