# The Finance Act, 2025, Section 59: Amendment of section 194B

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/59/

## Text

Amendment of section 194B. 59.  In section 194B of the Income-tax Act,— (a) | for the words "or the aggregate of amounts", the words "in respect of a single transaction" shall be substituted; (b) | the words "during the financial year" shall be omitted.

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