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<h1>Amendments to Section 197A: Changes in References to Sections 193 and 194A Effective June 1, 1999</h1> Section 197A of the Income-tax Act was amended by the Finance Act, 1999, effective June 1, 1999. In sub-section (1), references to 'section 193' were removed. In sub-section (1A), the reference to 'section 194A' was replaced with 'section 193 or section 194A' in both instances where it appears. Additionally, the phrase 'either of' was changed to 'any of.' These amendments pertain to the provisions related to direct taxes under income-tax regulations.