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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>Tax deduction on government securities interest: prescribed withholding rates to be issued to treasuries for immediate implementation.</h1> Rates for deduction of tax and surcharge from interest on Government securities are prescribed under Section 193 read with Section 197(1)(2) and a draft circular sets out the withholding rates to be applied to interest paid on Government securities, to be communicated immediately by Accountants General to Treasury Officers and Sub Treasury Officers for uniform implementation.

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