Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 197A(1)] [Section 197A] [Entire Act] Union of India - Subsection Section 197A(1)(a) in The Income Tax Act, 1961 (a)on deposit made on or after the 1st day of April, 2005, by a non-resident or a person not ordinarily resident in India; or