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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2025 amends Section 194B of Income-tax Act to specify single transactions and remove annual aggregation.</h1> Section 194B of the Income-tax Act is amended to replace the phrase 'or the aggregate of amounts' with 'in respect of a single transaction.' Additionally, the phrase 'during the financial year' is removed. These changes are part of Clause 54 in the Finance Bill, 2025, concerning direct taxes.
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