TDS threshold for interest payments revised to higher limits with differential treatment for banks, co operatives and post office deposits. Amendment to section 194A substitutes the exemption threshold clause to provide that tax deduction at source shall not apply where the interest payment 'does not exceed' specified amounts: ten thousand rupees where the payer is a banking company subject to the Banking Regulation Act, 1949; ten thousand rupees where the payer is a co operative society engaged in banking; ten thousand rupees on deposits with the post office under Central Government notified schemes; and five thousand rupees in any other case, effective from 1 June 2007.