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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 Virtual Digital Assets: deposit deducted tax via Form 26QE within thirty days after month end of deduction.</h1> For tax deducted under section 194S by a specified person on payments for transfer of Virtual Digital Assets, the deducted amount must be deposited to the credit of the Central Government through Form 26QE within thirty days from the last day of the month in which the tax was deducted.

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