# The Finance Act, 1991, Section 59: Amendment of section 197A

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/59/

## Text

Amendment of section 197A. 59. In section 197A of the Income-tax Act, with effect from the 1st day of October, 1991,— (a) after the words, figures and letter "or section 194A", the words, figures and letters "or section 194EE" shall be inserted; (b) for the words, figures and letter "or, as the case may be, section 194A", the words, figures and letters "or section 194A or, as the case may be, section 194EE" shall be substituted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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