Finance Acts

Section - 56 - Amendment of section 193

Amendment of section 193.

56. In section 193 of the Income-tax Act,-

(a)- after the words "whichever is earlier,", the words "being the amount or the aggregate of amounts exceeding ten thousand rupees during the financial year," shall be inserted;
(b)- in the proviso, in clause (v), in sub-clause (a), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted.
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