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        F. Acts / Amendment Acts

        Section 53 - Amendment of section 194BB

        Finance (No. 2) Act, 1991
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Tax deduction threshold under section 194BB reduced, lowering the prescribed limit and changing withholding obligations for payments. The amendment substitutes the earlier specified rupee amount with a lower specified rupee amount in the provision governing deduction on certain specified payments, lowering the monetary threshold that triggers withholding tax; this substitution is effective from the 1st day of October, 1991.
                          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 threshold under section 194BB reduced, lowering the prescribed limit and changing withholding obligations for payments.

                                The amendment substitutes the earlier specified rupee amount with a lower specified rupee amount in the provision governing deduction on certain specified payments, lowering the monetary threshold that triggers withholding tax; this substitution is effective from the 1st day of October, 1991.


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