- 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.
