# The Finance Act, 2016, Section 79: Amendment of section 194H

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/79/

## Text

Amendment of section 194H. 79. In section 194H of the Income-tax Act, with effect from the 1st day of June, 2016,— (i) | for the words "ten per cent", the words "five per cent" shall be substituted; (ii) | in first proviso, for the words "five thousand rupees", the words "fifteen thousand rupees" shall be substituted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.