Inclusion of section 194EE extends the scope of section 197A withholding-certificate provisions to cover new withholding obligations.

Amendment inserts a cross-reference to section 194EE into the withholding-certificate provision of section 197A, effective from 1 October 1991, by adding "or section 194EE" after the reference to section 194A and substituting language so the provision covers "section 194A or, as the case may be, section 194EE".

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