Clause 65 - Amendment of section 194J. - Finance Bill, 2017

Amendment of section 194J. 65. In section 194J of the Income-tax Act, after the third proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of June, 2017, namely:- Provided also that the provisions of this section shall have effect, as if for the words ten per cent. , the words two per cent. had been substituted in the case of a payee, engaged only in the business of operation of call centre. .