TDS deduction threshold under section 194-I raised, increasing the non-deduction limit and altering withholding obligations.

Amendment increases the non-deduction threshold under the first proviso to section 194-I by substituting the previously specified monetary limit with a higher monetary limit, thereby raising the limit below which tax need not be deducted at source for payments covered by section 194-I and modifying payers' withholding obligations.

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