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    <title>Amendment of section 197A</title>
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    <description>Amendment inserts a cross-reference to section 194EE into the withholding-certificate provision of section 197A, effective from 1 October 1991, by adding &quot;or section 194EE&quot; after the reference to section 194A and substituting language so the provision covers &quot;section 194A or, as the case may be, section 194EE&quot;.</description>
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      <description>Amendment inserts a cross-reference to section 194EE into the withholding-certificate provision of section 197A, effective from 1 October 1991, by adding &quot;or section 194EE&quot; after the reference to section 194A and substituting language so the provision covers &quot;section 194A or, as the case may be, section 194EE&quot;.</description>
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