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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 for specified goods updated, inclusive of cesses, guiding collectors' compliance obligations.</h1> Rates for Tax Collection at Source under Section 206C for FY2008-2009 are provided for specified goods (alcoholic liquor, tendu leaves, timber under and outside forest lease, other forest products, scrap, and packing lot/toll plaza/mining and quarrying). The schedule assigns collection rates by payer class-individual/HUF, domestic company, foreign company-with the rates stated inclusive of surcharge, education cess and secondary & higher education cess, serving as a compliance reference for collection obligations on receipts from those goods.

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