Section 77 - Amendment of section 197A - Finance Act, 1999

77. Amendment of section 197A In section 197A of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (1), the words and figures section 193 or , at both the places where they occur, shall be omitted; (b) in sub-section (1A), - (i) for the word, figures and letter section 194A , at both the places where they occur, the words, figures and letter section 193 or section 194A shall be substituted; (ii) for the words either of , the words any of shall be substituted.