Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
TDS threshold for commission under section 194H raised, changing the exempt limit and withholding applicability. The amendment substitutes in the first proviso of the withholding provision the words 'fifteen thousand rupees' with the words 'twenty thousand rupees,' thereby raising the monetary exemption limit that determines when withholding on commission and brokerage payments becomes applicable.
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Provisions expressly mentioned in the judgment/order text.
TDS threshold for commission under section 194H raised, changing the exempt limit and withholding applicability.
The amendment substitutes in the first proviso of the withholding provision the words "fifteen thousand rupees" with the words "twenty thousand rupees," thereby raising the monetary exemption limit that determines when withholding on commission and brokerage payments becomes applicable.
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