Amendment of section 194A.

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..... rupees in case of business or fifty lakh rupees in case of profession shall be substituted; (II) in sub-section (3), (A) in clause (i), the Explanation shall be omitted; (B) in clause (iii), after sub-clause (f), the following proviso shall be inserted, namely:- Provided that no notification under this sub-clause shall be issued on or after the 1st day of April, 2020. ; (C) a .....

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..... ase. ; (D) after Explanation 1, the following Explanation shall be inserted, namely:- Explanation 2.- For the purposes of this sub-section, senior citizen means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year. ; (III) after sub-section (4), the following sub-section shall be inserted, namely:- (5) The Centra .....

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