Section 194A notification: District, Taluka, Nagar and Gram Panchayats in Gujarat notified for applicability of the provision. The Central Government notifies District, Taluka, Nagar and Gram Panchayats constituted under the Gujarat Panchayats Act within the State of Gujarat as entities covered by the withholding tax provision under the Income-tax Act, thereby designating those local bodies for the statutory purpose of that provision.