Withholding on professional fees: deduction at source threshold increased under section 194J, effective from July 2010. Amendment increases the threshold for deduction at source under section 194J by substituting a higher monetary limit in the first proviso to sub section (1), clause (B), changing the minimum amount below which withholding is not required; effective from the 1st day of July, 2010 by the Finance Act, 2010.