https://www.taxtmi.com/acts?id=47085 A proviso to section 194D provides that no deduction shall be made where the amount of the income, or the aggregate of such amounts credited, paid, or likely to be credited or paid during the financial year to the account of, or to, the payee, does not exceed five thousand rupees, thereby exempting aggregated small-value receipts from withholding under the section. en-us Tue, 07 Jan 2025 12:36:41 +0530 Tue, 07 Jan 2025 12:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47085 A proviso to section 194D provides that no deduction shall be made where the amount of the income, or the aggregate of such amounts credited, paid, or likely to be credited or paid during the financial year to the account of, or to, the payee, does not exceed five thousand rupees, thereby exempting aggregated small-value receipts from withholding under the section. Act-Rules F. Acts / Amendment Acts Tue, 07 Jan 2025 12:36:41 +0530 https://www.taxtmi.com/acts?id=47085