# The Finance Act, 2012, Section 74: Amendment of section 194J

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/74/

## Text

Amendment of section 194J. 74. In section 194J of the Income-tax Act, in sub-section (1), after clause (b), the following clause shall be inserted with effect from the 1st day of July, 2012, namely:— "(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company, or". © Copyright. Taxmann Publications Pvt. Ltd.

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