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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 National Savings Scheme deposits required at payment, with exemptions for small payments and legal heirs.</h1> Payers of amounts standing to the credit of persons under the National Savings Scheme, together with accrued interest, must deduct tax at source at 10% at the time of payment, subject to exemptions for small aggregate payments in a financial year and for payments to the legal heirs of a deceased depositor.

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