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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Act Section 197 Amended: Figure '194' Added After '193' in Subsection (1) Effective June 1, 1993.</h1> Section 197 of the Income-tax Act is amended by inserting the figures '194,' after '193,' in subsection (1). This amendment takes effect from June 1, 1993, as part of the Finance Act, 1993.