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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>TDS on investment fund unit income: withholding required on distributions to unitholders, with higher withholding for non-residents.</h1> Tax deduction applies to distributions by a business trust to unitholders of specified investment-fund income, withheld at the time of credit or payment. Resident, non-resident and foreign corporate recipients are subject to differing withholding intensities; lower-rate certificates do not apply, and failure to furnish a PAN invokes the PAN-related higher withholding rule. No withholding is required on amounts not chargeable to tax for non-resident or foreign corporate recipients.

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