Withholding tax scope expanded: insertion of section 194D into clause (a) of Section 197(1), affecting deduction obligations. Insertion of section 194D into the withholding-tax framework is effected by amending clause (a) of sub section (1) of Section 197 of the Income tax Act to add ',194D' immediately after '194B', thereby bringing the newly inserted provision within the scope of Section 197(1)(a).