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<h1>Rent tax deduction threshold increased, expanding non-deduction applicability and affecting withholding obligations under section 194-I.</h1> Amendment raises the threshold for tax deduction at source on rent under section 194-I, substituting the previous ceiling with one hundred eighty thousand rupees so that no deduction is required where aggregate rent in a financial year does not exceed that amount. The change affects the triggering point for withholding on rent payments and takes effect from 1st July, 2010.