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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 at source on bank time deposit interest applies only to interest paid or credited after the effective date.</h1> The provisions for deduction of tax at source from interest on bank time deposits became effective on 1 October 1991; only interest paid or credited after that date is liable for deduction at the specified rate, while interest paid or credited between 1 April 1991 and 30 September 1991 is aggregated for the financial year solely to determine whether the aggregate exceeds the threshold that triggers withholding on later payments.

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