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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1972 amends Income-tax Act Section 205 to include sections 194B and 194C for expanded tax scope.</h1> In the Finance Act, 1972, Section 205 of the Income-tax Act is amended to replace the reference to 'section 194A and' with 'section 194A, section 194B, section 194C and.' This amendment expands the scope of Section 205 to include additional sections, specifically 194B and 194C, alongside the existing 194A, within the context of direct taxes and income-tax regulations.
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