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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>Applicability of ICDS extends general ICDS rules to banks, NBFCs and insurers, subject to sector-specific provisions.</h1> ICDS apply to all persons, including banks, NBFCs and insurance companies, subject to the existence of sector-specific provisions in an ICDS or in the Income-tax Act; examples include securities treatment in ICDS-VIII and insurance provisions in Schedule I of the Act.

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