Clause 51 - Amendment of section 193. - Finance Bill, 2025

Amendment of section 193. 51. In section 193 of the Income-tax Act, (a) after the words whichever is earlier, , the words being the amount or the aggregate of amounts exceeding ten thousand rupees during the financial year, shall be inserted; (b) in the proviso, in clause (v), in sub-clause (a), for the words five thousand rupees , the words ten thousand rupees shall be substituted.