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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Amendment to Section 194H: Applies to Transactions from Oct 1, 1991, to June 1, 1992, Effective June 1, 1992.</h1> Section 194H of the Income-tax Act has been amended by the Finance Act, 1992. The amendment specifies that the provisions in sub-section (1) apply to transactions occurring on or after October 1, 1991, but before June 1, 1992. This change is effective from June 1, 1992, and pertains to the statutory provisions related to direct taxes under the Income-tax Act.