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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 collection at source on cash sales applies only when cash received exceeds the statutory threshold; only cash amounts are collectible.</h1> Tax collection at source is triggered only when the cash component of a sale exceeds the statutory threshold. The seller must collect TCS only on the cash portion; where cash received is below the threshold no TCS is collectible even if total consideration exceeds the threshold, and where cash exceeds the threshold TCS applies solely to that cash amount.

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