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<h1>Section 194A Income-tax Act amended: Proviso wording in sub-section (3), clause (i) omitted effective June 1, 2001.</h1> Section 194A of the Income-tax Act is amended by the Finance Act, 2001. In sub-section (3), clause (i), the proviso's specific wording, starting with 'the provisions of this clause' and ending with 'have been substituted and,' is omitted. This amendment takes effect from June 1, 2001.