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of <h1>Income-tax Act Section 155 Amended: Changes to Tax Credit and Collection References Effective April 1, 2007.</h1> Section 155 of the Income-tax Act is amended to take effect from April 1, 2007. The amendments include substituting the phrase 'credit for tax deducted in accordance with the provisions of section 199' with 'credit for tax deducted or collected in accordance with the provisions of section 199 or section 206C.' Additionally, references to 'section 203' are replaced with 'section 203 or section 206C.' The proviso is also modified to include 'income from which the tax has been deducted or income on which the tax has been collected' instead of just 'income from which the tax has been deducted.'
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