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)
Threshold change under section 194K increases withholding applicability by raising the minimum limit for deduction. The proviso to section 194K, clause (i), is amended to substitute the existing monetary limit of five thousand rupees with ten thousand rupees, thereby raising the minimum payment threshold that determines the applicability of the withholding provision.
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.
Threshold change under section 194K increases withholding applicability by raising the minimum limit for deduction.
The proviso to section 194K, clause (i), is amended to substitute the existing monetary limit of five thousand rupees with ten thousand rupees, thereby raising the minimum payment threshold that determines the applicability of the withholding provision.
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