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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 revised to raise the collection floor for certain payers, distinguishing banks and cooperatives from others.</h1> Amendment revises section 206A by substituting the prior single threshold phrase with differentiated thresholds for payers, raising the threshold for banking companies and co operative societies while retaining a lower threshold for other payers, and specifies commencement from the first day of June, two thousand seven.

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