https://www.taxtmi.com/acts?id=48473 The first proviso to section 194 is amended so that no tax is required to be deducted at source where the amount or aggregate amount of dividends paid by a company to an individual shareholder by any mode other than cash during the financial year does not exceed ten thousand rupees. The amendment replaces the earlier lower threshold and takes effect from 1st April, 2025. en-us Sat, 01 Feb 2025 14:42:35 +0530 Sat, 01 Feb 2025 14:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48473 The first proviso to section 194 is amended so that no tax is required to be deducted at source where the amount or aggregate amount of dividends paid by a company to an individual shareholder by any mode other than cash during the financial year does not exceed ten thousand rupees. The amendment replaces the earlier lower threshold and takes effect from 1st April, 2025. Act-Rules Bills Sat, 01 Feb 2025 14:42:35 +0530 https://www.taxtmi.com/acts?id=48473