# The Finance Act, 2025, Section 64: Amendment of section 194-I

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/64/

## Text

Amendment of section 194-I. 64. In section 194-I of the Income-tax Act, for the first proviso, the following proviso shall be substituted, namely:— "Provided that no deduction shall be made under this section, where the income by way of rent credited or paid for a month or part of a month by such person to the account of, or to, the payee, does not exceed fifty thousand rupees:".

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