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        F. Acts / Amendment Acts

        Section 16 - Amendment of Section 208

        Finance Act, 1979
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Tax threshold change reduces specified income limit under Section 208(2)(b), affecting withholding obligations and compliance. The amendment substitutes the monetary threshold in Section 208(2)(b), replacing the earlier figure 'Rs. 30,000' with 'Rs. 20,000', thereby changing the numeric benchmark that determines the provision's applicability and consequent compliance obligations.
                        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 threshold change reduces specified income limit under Section 208(2)(b), affecting withholding obligations and compliance.

                              The amendment substitutes the monetary threshold in Section 208(2)(b), replacing the earlier figure "Rs. 30,000" with "Rs. 20,000", thereby changing the numeric benchmark that determines the provision's applicability and consequent compliance obligations.


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