# The Finance Act, 2025, Section 58: Amendment of section 194A

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/58/

## Text

Amendment of section 194A. 58. In section 194A of the Income-tax Act, in sub-section (3),— (a) | in clause (i),— (i) | for the words "forty thousand rupees", wherever they occur, the words "fifty thousand rupees" shall be substituted; (ii) | in sub-clause (d), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted; (iii) | in the third proviso,— (A) | for the words "forty thousand rupees", the words "fifty thousand rupees" shall be substituted; (B) | for the words "fifty thousand rupees", the words "one lakh rupees" shall be substituted; (b) | in the proviso occurring after clause (xi), in clause (b),— (i) | for the words "fifty thousand rupees", the words "one lakh rupees" shall be substituted; (ii) | for the words "forty thousand rupees", the words "fifty thousand rupees" shall be substituted.

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