Section 70 - Amendment of section 197A. - Finance Act, 2017

Amendment of section 197A. 70 . In section 197A of the Income-tax Act, with effect from the 1st day of June, 2017,- (a) in sub-section (1A), after the word, figures and letter section 194A at both the places where they occur, the words, figures and letter or section 194D shall be inserted; (b) in sub-section (1C), after the word, figures and letter section 194A at both the places where they occur, the words, figures and letter or section 194D shall be inserted.