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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>Service tax component excluded from TDS when separately stated; TDS must be computed on the net payable amount excluding service tax.</h1> Where an agreement between a payer and a resident payee expressly indicates the service tax component separately, tax shall be deducted at source under Chapter XVII-B on the amount paid/payable without including that service tax component, so TDS is computed on the net amount exclusive of service tax.

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