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Amendment of section 197.
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....amend section 197 of the Income-tax Act relating to certificate for deduction at lower rate. Sub-section (1) of the said section provides that where, in the case of any income of any person or sum payable to any person, income-tax is required to be deducted at the time of credit or, as the case may be, at the time of payment at the rates in force under the provisions of sections 192, 193, 194, ....