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<h1>Finance Act 2023 amends Section 197 of Income-tax Act, adds reference to Section 194LBA after 194LA.</h1> Section 197 of the Income-tax Act has been amended by the Finance Act, 2023. In sub-section (1), the reference to section '194LBA' has been added immediately following '194LA.' This amendment pertains to the provisions governing direct taxes under the Income-tax Act.