# The Finance Act, 2025, Section 56: Amendment of section 193

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/56/

## Text

Amendment of section 193. 56. In section 193 of the Income-tax Act,— (a) | after the words "whichever is earlier,", the words "being the amount or the aggregate of amounts exceeding ten thousand rupees during the financial year," shall be inserted; (b) | in the proviso, in clause (v), in sub-clause (a), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted.

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