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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 rates for various payments updated for FY2021-22; thresholds, exemptions and specific deduction rules apply.</h1> The document lists FY2021-22 TDS percentages and threshold limits for specified payment types, distinguishing payor/recipient classes and special sectors; it sets exemption thresholds for selected payments, prescribes differential treatment for non-residents (including surcharge and cess rules), and records procedural exceptions permitting no or lower deduction on Form 15G/15H or section 197 certificates, while mandating higher withholding when PAN is absent.

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