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of <h1>Finance Act 2016 amends Section 194C: Monetary threshold for tax deduction raised from 75,000 to 1,00,000 effective June 2016.</h1> Section 194C of the Income-tax Act was amended by the Finance Act, 2016. In sub-section (5), the proviso was revised to replace the monetary threshold from 'seventy-five thousand rupees' to 'one lakh rupees.' This change took effect from June 1, 2016.
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