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    <title>Amendment of Section 197</title>
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    <description>An amendment inserts a new withholding provision reference into subsection (1) governing deduction certificates and withholding, expanding the scope of withholding coverage and bringing the new category within the existing procedural framework for applying for and issuing deduction certificates, effective from the first day of July, 1995.</description>
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      <link>https://www.taxtmi.com/acts?id=48363</link>
      <description>An amendment inserts a new withholding provision reference into subsection (1) governing deduction certificates and withholding, expanding the scope of withholding coverage and bringing the new category within the existing procedural framework for applying for and issuing deduction certificates, effective from the first day of July, 1995.</description>
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