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    <title>Amendment of section 194BB</title>
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    <description>Amendment increases the withholding threshold under section 194BB of the Income-tax Act by substituting the previous monetary trigger with a higher specified amount, enacted by the Finance Act, 2010 and operating from the notified effective date, thereby modifying the statutory cutoff that determines applicability of the tax deduction obligation.</description>
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      <description>Amendment increases the withholding threshold under section 194BB of the Income-tax Act by substituting the previous monetary trigger with a higher specified amount, enacted by the Finance Act, 2010 and operating from the notified effective date, thereby modifying the statutory cutoff that determines applicability of the tax deduction obligation.</description>
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