Reference substitution in Income-tax Act adds section 194A to the cited provisions, updating statutory cross-references. Amendment replaces the reference 'sections 192 to 195' in sections 209 and 215 of the Income-tax Act with 'sections 192 to 194, section 194A and section 195,' thereby incorporating section 194A into the statutory cross-references by virtue of the Finance (No. 2) Act, 1967.
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Provisions expressly mentioned in the judgment/order text.
Reference substitution in Income-tax Act adds section 194A to the cited provisions, updating statutory cross-references.
Amendment replaces the reference "sections 192 to 195" in sections 209 and 215 of the Income-tax Act with "sections 192 to 194, section 194A and section 195," thereby incorporating section 194A into the statutory cross-references by virtue of the Finance (No. 2) Act, 1967.
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