Amendment of section 194-I
Section 64 of the Finance Act, 2025 deals with amendment of section 194-I. 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 pe The Act was enacted on 16 Aug 2025.
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:".
Section 64, The Finance Act, 2025 (Act 7 of 2025).
Questions about Section 64
What does Section 64 of the Finance Act deal with?
Section 64 of the Finance Act is headed "Amendment of section 194-I". 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 pe
How do I find court cases under Section 64 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2025 64, section 64 Finance Act 2025, section 64 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was Section 64 of the Finance Act enacted?
Section 64 of the Finance Act, cited as Finance Act 2025 64, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
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