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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>Tax collection at source on cash bullion purchases and mineral trading proposed to deter unaccounted money.</h1> Proposals introduce compulsory reporting for assets held abroad, permit extended reopening of assessments for such assets, expand tax collection at source on high value cash purchases of bullion and on mineral trading, impose withholding on specified immovable property transfers, increase scrutiny of funds received by closely held companies and tax unexplained money, credits, investments and expenditures at a flat highest rate of 30 per cent.

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