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<h1>Finance Bill 2017 amends Income-tax Act, section 197A, expanding tax exemption declarations to include section 194D. Effective June 1.</h1> Clause 69 of the Finance Bill, 2017, amends section 197A of the Income-tax Act, effective June 1, 2017. It modifies sub-sections (1A) and (1C) by including references to section 194D alongside section 194A. This amendment ensures that no tax deduction at source is required under section 194D, provided the individual furnishes a declaration in the prescribed form, confirming that their estimated total income for the previous year is nil. The amendment expands the scope of tax exemption declarations to include section 194D.