Finance Acts

Section - 58 - Amendment of section 194A

Amendment of section 194A.

58. In section 194A of the Income-tax Act, in sub-section (3),-

(a)- in clause (i),-
(i)- for the words "forty thousand rupees", wherever they occur, the words "fifty thousand rupees" shall be substituted;
(ii)- in sub-clause (d), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted;
(iii)-in the third proviso,-
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