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        F. Acts / Amendment Acts

        Section 59 - Amendment of section 194B.

        Finance Act, 2025
        Income-tax

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        Withholding tax on certain winnings now hinges on the amount in a single transaction, not aggregated payments. Amendment narrows the mode of calculating the withholding trigger under section 194B by replacing 'or the aggregate of amounts' with 'in respect of a single transaction' and omitting 'during the financial year,' so that applicability is determined by the amount in a single transaction rather than aggregated payments.
                        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.

                              Withholding tax on certain winnings now hinges on the amount in a single transaction, not aggregated payments.

                              Amendment narrows the mode of calculating the withholding trigger under section 194B by replacing "or the aggregate of amounts" with "in respect of a single transaction" and omitting "during the financial year," so that applicability is determined by the amount in a single transaction rather than aggregated payments.


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