# The Finance Act, 2025, Section 68: Amendment of section 194LBC

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/68/

## Text

Amendment of section 194LBC. 68. In section 194LBC of the Income-tax Act, in sub-section (1), for the portion beginning with the words "at the rate of" and ending with the words "payee is any other person", the words "at the rate of ten per cent." shall be substituted.

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