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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 certificate for immovable property confirms buyer's deduction and deposit of tax, issued to the seller as proof.</h1> Form 16B is the prescribed TDS certificate issued by the deductor (buyer) to the deductee (seller) for taxes deducted and deposited into the government account in respect of immovable property transfers, serving as proof of statutory compliance under the Income Tax framework.

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