# The Finance Act, 1973, Section 18: Amendment of section 197

- Act: The Finance Act, 1973 (Act 21 of 1973)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1973/section/18/

## Text

Amendment of section 197 18. In section 197 of the Income-tax Act, in clause (a) of sub-section (1), after the figures and letter "194B", the figures and letter "194D" shall be inserted. [Finance Act, 1973] © Copyright. Taxmann Publications Pvt. Ltd.

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