Threshold for tax deduction raised, reducing withholding obligations for smaller aggregated payments under the income-tax regime. Amends section 193 of the Income-tax Act to make the provision applicable only to amounts or aggregate amounts exceeding ten thousand rupees during the financial year by inserting qualifying words after 'whichever is earlier,' and substitutes the lower monetary limit in the proviso, clause (v)(a), with the higher ten thousand rupees figure, aligning the proviso exemption with the revised threshold.