# The Finance Act, 2003, Section 78: Amendment of section 194J

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/78/

## Text

Amendment of section 194J. 78. In section 194J of the Income-tax Act, with effect from the 1st day of June, 2003,— (a ) in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:— " Provided also  that no individual or a Hindu undivided family referred to in the second proviso shall be liable to deduct income-tax on the sum by way of fees for professional services in case such sum is credited or paid exclusively for personal pur­poses of such individual or any member of Hindu undivided family."; (b ) sub-sections (2) and (3) shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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