# The Finance Act, 2025, Section 61: Amendment of section 194D

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/61/

## Text

Amendment of section 194D. 61. In section 194D of the Income-tax Act, in the second proviso, for the words "fifteen thousand rupees", the words "twenty thousand rupees" shall be substituted.

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