Section66
The Finance Act, 2017

Amendment of section 194J

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 1 provision

Section 66 of the Finance Act, 2017 deals with amendment of section 194J. Amendment of section 194J. 66. 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 w The Act was enacted on 17 Apr 2017.

Amendment of section 194J.

66. 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.".

Section 66, The Finance Act, 2017.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 66

What does Section 66 of the Finance Act deal with?

Section 66 of the Finance Act is headed "Amendment of section 194J". Amendment of section 194J. 66. 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 w

How do I find court cases under Section 66 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2017 66, section 66 Finance Act 2017, section 66 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 66 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 194J (Fees for professional or technical services), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 66 of the Finance Act enacted?

Section 66 of the Finance Act, cited as Finance Act 2017 66, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.