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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 197A expands tax exemption references to include sections 192A, 193, 194A, and 194DA.</h1> Section 197A of the Income-tax Act was amended by the Finance Act, 2015, effective June 1, 2015. In sub-section (1A), the references to 'section 193 or section 194A' were expanded to include 'section 192A or section 193 or section 194A or section 194DA.' Similarly, in sub-section (1C), the references to 'section 193 or section 194 or section 194A' were amended to include 'section 192A or section 193 or section 194 or section 194A or section 194DA.'
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