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<h1>Amendment adds Section 194LD after 194LC into Section 195(1), bringing 194LD payments into withholding tax from June 1, 2013</h1> Section 195(1) of the Income-tax Act was amended to insert reference to section 194LD immediately after the existing reference to section 194LC, thereby bringing payments covered by section 194LD within the withholding tax framework of section 195(1); this amendment took effect from June 1, 2013.