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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 rates set inclusive of surcharges, defining collectors' withholding obligations for specified goods under TCS.</h1> The schedule prescribes Tax Collection at Source rates for 2007-08, stated as inclusive of surcharge and education cesses, and differentiates withholding percentages by recipient category (Individual/HUF, Domestic Company, Foreign Company) and by turnover/threshold bands for specified goods such as alcoholic liquor, tendu leaves, timber, other forest products, scrap, and receipts from packing lots, toll plazas, mining and quarrying, thereby defining collectors' withholding obligations.

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