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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>No TDS on payments to securitisation trusts under clause (23DA) of section 10; deduction under Chapter XVII barred.</h1> The Central Government notifies that no deduction of tax at source under Chapter XVII shall be made on receipts specified in clause (23DA) of section 10 when received by a securitisation trust as defined in the Explanation to section 115TCA, effective from publication in the Official Gazette.

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