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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>New Tax Rules: Section 206C(12) Exemptions & Rule 31AA(4)(viii) Reporting Effective 2024 for Specified Entities</h1> Section 206C(12) of the Income Tax Act, effective from October 1, 2024, exempts certain transactions from tax collection or allows tax collection at a lower rate. This applies to individuals, institutions, associations, or bodies specified by the Central Government through official notifications. Rule 31AA(4)(viii), effective November 16, 2024, mandates that tax collectors must report amounts on which tax was not collected or was collected at a reduced rate due to such notifications when preparing tax collection statements.

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