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    <title>Amendment of section 197A</title>
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    <description>Amendment of section 197A of the Income-tax Act, effective 1 June 2015, substitutes references in subsections (1A) and (1C) to add section 192A and section 194DA to the list of withholding provisions, replacing the earlier enumerations so that both subsections refer to section 192A, section 193, section 194, section 194A and section 194DA where applicable.</description>
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      <description>Amendment of section 197A of the Income-tax Act, effective 1 June 2015, substitutes references in subsections (1A) and (1C) to add section 192A and section 194DA to the list of withholding provisions, replacing the earlier enumerations so that both subsections refer to section 192A, section 193, section 194, section 194A and section 194DA where applicable.</description>
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