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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 and threshold rules for salaries, interest, dividends, rent, contractors, crypto transfers and other payments for FY2023-24.</h1> The schedule sets prescribed TDS rates and threshold limits for FY 2023-24 across payment types (salaries, interest, dividends, contractor payments, rent, insurance proceeds, winnings, online game withdrawals, sale consideration, purchases of goods, e commerce receipts, crypto transfers and various fund/unit incomes), notes resident/nonresident and instrument specific rate differences, specifies surcharge and 4% health and education cess treatment, and records procedural exceptions including Form 15G/15H declarations, AO certificates for lower/nil deduction, and higher rates where PAN is not furnished.

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