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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>Direct Tax Law consultation invites stakeholder feedback on returns, tax credit, scrutiny, disputes, penalties via a detailed questionnaire.</h1> A Task Force seeks stakeholder and public feedback to draft a new Direct Tax Law via a downloadable format on the departmental website, to be emailed by the stated deadline. The consultation questionnaire focuses on filing of returns, tax credit and TDS procedures, processing and scrutiny of returns, litigation and recovery mechanisms, and penalty and prosecution regimes, with space for additional suggestions.

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