Section 32 - Consequential Amendments to certain sections - Finance Act, 1978

32. Consequential Amendments to certain sections The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :- (a) in sub-clause (ii) of clause (37A) of section 2 and in clause (a) of sub-section (1) of section 197, for the figures and letter 194B, , the figures and letters 194B, 194BB, shall be substituted; (b) in sections 198, 199, 200, 202, 203, 204, and 205, for the word, figures and letter section 194B, , the words, figures and letters section 194B, section 194BB, shall be substituted.