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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>Quarterly TDS reporting deadlines revised to fixed calendar dates, replacing the previous fourteen-day post-quarter submission rule.</h1> The amendment replaces the prior fourteen-day post-quarter transmission requirement under rule 37A with fixed submission dates: on or before the 15th July, 15th October, and 15th January for the first three quarters, and on or before the 15th June following the last quarter; the existing proviso to rule 37A is omitted.

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