- 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.
