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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>Withholding under section 194H: increased rate and no deduction for commissions paid by major telecom public call operators.</h1> Amendment to section 194H increases the withholding rate on commission and brokerage and adds a proviso that no deduction shall be made for any commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call office franchisees.

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