TDS amendment expands Section 197 to include additional withholding obligations under the Income-tax Act, effective October. The amendment to section 197 substitutes the figures and letters '194-O' with '194-O, 194Q' in sub section (1), thereby extending the section 197 certificate-of-deduction framework to cover the withholding obligation identified by the added provision, effective from the 1st day of October, 2024.