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of <h1>Finance Bill 2023 amends Section 197 of the Income-tax Act to include 194LBA for lower tax deduction certificates.</h1> Clause 88 of the Finance Bill, 2023, proposes an amendment to section 197 of the Income-tax Act. This amendment involves the insertion of '194LBA' after '194LA' in subsection (1), allowing sums subject to tax deduction under section 194LBA to qualify for a certificate for deduction at a lower rate. This change is set to be effective from April 1, 2023.
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