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    <title>Amendment of section 197A.</title>
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    <description>The amendment empowers the Central Government to notify, in the Official Gazette, persons or classes of persons, including institutions, associations or bodies, in respect of whom no deduction of tax or deduction at a lower rate shall be made; the notified designation governs application of exemption or reduced withholding under the Chapter.</description>
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      <description>The amendment empowers the Central Government to notify, in the Official Gazette, persons or classes of persons, including institutions, associations or bodies, in respect of whom no deduction of tax or deduction at a lower rate shall be made; the notified designation governs application of exemption or reduced withholding under the Chapter.</description>
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