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of <h1>Finance Act 1973 Amends Income-tax Act: Section 194D Added to Sections 209 and 215 Provisions</h1> Sections 198, 199, 200, 202, 203, 204, 205, 209, and 215 of the Income-tax Act have been amended by the Finance Act, 1973. The amendment involves the insertion of the reference to 'section 194D' immediately following 'section 194C' in sub-clause (iii) of clause (a) of section 209 and in sub-section (5) of section 215. This change impacts the statutory provisions related to direct taxes and income tax regulations.
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