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of <h1>Amendment to Section 197: New Sub-section (2A) Empowers Rule Creation for Tax Certificate Applications Effective June 1, 1987.</h1> Section 197 of the Income-tax Act was amended effective June 1, 1987, by the Finance Act of 1987. The amendment modifies sub-section (1) to include a reference to rules made under the newly inserted sub-section (2A). Sub-section (2A) empowers the Board to create rules, via notification in the Official Gazette, that specify the conditions and circumstances for applying for a tax certificate under sub-section (1). These rules are intended to balance the convenience of taxpayers with revenue interests, detailing the application process and related matters.
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