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        F. Acts / Amendment Acts

        Section 81 - Amendment of section 194LA.

        Finance Act, 2016
        Chapter III
        DIRECT TAXES

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        TDS threshold for compensation increased, raising the deduction trigger and changing applicability from June 2016. The proviso to the provision on tax deduction at source for compensation on acquisition is amended by substituting the earlier specified monetary threshold with a higher specified monetary threshold; this substitution takes effect from 1 June 2016 and changes the trigger for withholding under that proviso.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                TDS threshold for compensation increased, raising the deduction trigger and changing applicability from June 2016.

                                The proviso to the provision on tax deduction at source for compensation on acquisition is amended by substituting the earlier specified monetary threshold with a higher specified monetary threshold; this substitution takes effect from 1 June 2016 and changes the trigger for withholding under that proviso.


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