Withholding tax threshold under section 194LA increased, raising exemption limit from prior limit and narrowing deduction applicability. The amendment increases the withholding tax threshold in the proviso to section 194LA, raising the exemption limit that determines when tax must be deducted at source on compensation for acquisition of immovable property; the change applies prospectively from the operative date specified in the Finance Act, 2012 and does not otherwise amend the parent section's substantive provisions.