Treshhold for Deduction of Income Tax

[zurpk]

AOA to All

I just want to know the exact section of income tax ordinance where treshhold has been defined for deduction of tax under section 153.

In my knowledge, it is 10,000 p.a. for services and Rs. 25,000 per annum for supplies Goods. However, my friends do not agree with me on this point.

Thanks