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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>Extension of TDS/TCS deposit due date granted to address electronic payment gateway failure, moving the deadline to the next day.</h1> Extension of the due date for deposit of tax deducted at source (TDS) and tax collected at source (TCS) was ordered under section 119(2) of the Income-tax Act, 1961 to redress hardship from NSDL e-payment gateway technical issues, by permitting deposits due on 7th November to be made on 8th November, 2017.

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