Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment to Section 197 expands list to include 194LA, impacting direct tax provisions from October 1, 2004.</h1> Section 197 of the Income-tax Act is amended by the Finance (No. 2) Act, 2004. In sub-section (1), the existing list of sections '194C, 194D, 194G, 194H, 194-I, 194J, 194K' is expanded to include '194LA,' effective from October 1, 2004. This amendment pertains to the provisions governing direct taxes.