TDS withholding reference updated to include 194-O, affecting issuance of withholding certificates under section 197. The Finance Act, 2020 amends sub-section (1) of the Income-tax Act provision on issuance of withholding certificates by substituting the prior reference to 194M with a combined reference to 194M and 194-O, thereby extending the subsection's certificate regime to include transactions subject to the newly referenced withholding provision.