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        F. Acts / Amendment Acts

        Section 42 - Amendment of section 197

        Finance Act, 1994
        Chapter III
        DIRECT TAX
        INCOME-TAX

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        Statute amendment: insertion of an additional withholding-tax reference expands the listed provisions under section 197. Amendment to the Income-tax Act inserts the figures and letter ', 194-I' after '194D' in subsection (1) of section 197, effected by the Finance Act, 1994 and operative from the 1st day of June, 1994, thereby expanding the list of referenced provisions within that subsection.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Statute amendment: insertion of an additional withholding-tax reference expands the listed provisions under section 197.

                                Amendment to the Income-tax Act inserts the figures and letter ", 194-I" after "194D" in subsection (1) of section 197, effected by the Finance Act, 1994 and operative from the 1st day of June, 1994, thereby expanding the list of referenced provisions within that subsection.


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