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        F. Acts / Amendment Acts

        Section 74 - Amendment of section 194.

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Tax deduction at source rate fixed and non-cash payment rule updated, with higher threshold for TDS applicability. Amendment of section 194 replaces the payment-mode phrase with 'by any mode', fixes the deduction rate at 'at the rate of ten per cent.', substitutes 'any mode other than cash' for 'an account payee cheque' in the first proviso, increases the clause (b) threshold to five thousand rupees, and omits the third 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.

                                Tax deduction at source rate fixed and non-cash payment rule updated, with higher threshold for TDS applicability.

                                Amendment of section 194 replaces the payment-mode phrase with "by any mode", fixes the deduction rate at "at the rate of ten per cent.", substitutes "any mode other than cash" for "an account payee cheque" in the first proviso, increases the clause (b) threshold to five thousand rupees, and omits the third proviso.


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