# The Finance Act, 2019 (No. 2), Section 44: Amendment of section 194DA

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/44/

## Text

Amendment of section 194DA 44. In section 194DA of the Income-tax Act, for the words "one per cent", the words "five per cent on the amount of income comprised therein" shall be substituted with effect from the 1st day of September, 2019.

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