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    <title>Amendment of section 194.</title>
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    <description>Amendment of section 194 replaces the payment-mode phrase with &quot;by any mode&quot;, fixes the deduction rate at &quot;at the rate of ten per cent.&quot;, substitutes &quot;any mode other than cash&quot; for &quot;an account payee cheque&quot; in the first proviso, increases the clause (b) threshold to five thousand rupees, and omits the third proviso.</description>
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    <pubDate>Sat, 28 Mar 2020 10:40:24 +0530</pubDate>
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      <description>Amendment of section 194 replaces the payment-mode phrase with &quot;by any mode&quot;, fixes the deduction rate at &quot;at the rate of ten per cent.&quot;, substitutes &quot;any mode other than cash&quot; for &quot;an account payee cheque&quot; in the first proviso, increases the clause (b) threshold to five thousand rupees, and omits the third proviso.</description>
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