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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>Option under section 115BAC: employees may notify employers to apply concessional tax rates for TDS.</h1> An employee intending to opt for the concessional regime under section 115BAC may intimate the employer for the previous year; upon such intimation the employer shall compute total income and make TDS in accordance with that regime. If no intimation is made, the employer shall deduct tax without considering the concessional regime. The intimation is only for TDS purposes, cannot be modified during the year, and does not replace the formal option which must be exercised with the return under section 139(1).

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