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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 2008-09 and relief procedures; Form 15G/15H and Form 13 allow no or lower deduction.</h1> The document sets out TDS rates for various payment categories for FY 2008-09, inclusive of surcharge and cesses, and describes procedural relief by (a) self-declaration in Form 15G/15H to claim non-deduction where eligible, and (b) application to the Assessing Officer in Form 13 for a certificate authorising no deduction or deduction at a lower rate, with required particulars and annexures detailing status, tax history, income estimates and schedules of payments.

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