Amendment of section 194C.

37. In section 194C of the Income-tax Act, in sub-section (5), with effect from the 1st day of July, 2010,

          (a)  for the words twenty thousand rupees, the words thirty thousand rupees shall be substituted;

          (b)  in the proviso, for the words fifty thousand rupees, the words seventy-five thousand rupees shall be substituted.