# The Finance Act, 2020, Section 77: Amendment of Section 194H

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/77/

## Text

Amendment of section 194H. 77. In section 194H of the Income-tax Act, in the second proviso, for the words, brackets, letters and figures "the monetary limits specified under clause (a) or clause (b) of section 44AB", the words "one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted.

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