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    <title>Amendment of section 197A</title>
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    <description>The amendment adds a provision that the withholding provisions of section 197A shall not apply where the amount of specified incomes, or their aggregate as credited, paid or likely to be credited or paid during the previous year in which such income is to be included, exceeds the maximum amount which is not chargeable to income-tax.</description>
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      <description>The amendment adds a provision that the withholding provisions of section 197A shall not apply where the amount of specified incomes, or their aggregate as credited, paid or likely to be credited or paid during the previous year in which such income is to be included, exceeds the maximum amount which is not chargeable to income-tax.</description>
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