Section 59 - Amendment of section 197A - Finance (No. 2) Act, 1991

59. Amendment of section 197A. In section 197A of the Income-tax Act, with effect from the 1 st day of October, 1991,- (a) after the words, figures and letter or section 194A , the words, figures and letters or section 194EE shall be inserted; (b) for the words, figures and letter or, as the case may be, section 194A , the words, figures and letters or section 194A or, as the case may be, section 194EE shall be substituted.