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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>Banking Cash Transaction Tax withdrawal removes tax on cash withdrawals while preserving limited exemptions for small-value withdrawals.</h1> The note records that the Banking Cash Transaction Tax (BCTT) was withdrawn effective 1-4-2009. While in force, BCTT applied at a rate of 0.1% with no surcharge or education cesses, and exempted cash withdrawals below specified thresholds for Individuals/HUFs and for other entities.

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