Section 50 - Amendment of section 197A - Finance Act, 2015

Amendment of section 197A 50. In section 197A of the Income-tax Act, with effect from the 1st day of June, 2015,- (i) in sub-section (1A), for the words, figures and letter section 193 or section 194A at both the places where they occur, the words, figures and letters section 192A or section 193 or section 194A or section 194DA shall respectively be substituted; (ii) in sub-section (1C), for the words, figures and letter section 193 or section 194 or section 194A at both the places where they occur, the words, figures and letters section 192A or section 193 or section 194 or section 194A or section 194DA shall respectively be substituted.