# The Finance Act, 1994, Section 42: Amendment of section 197

- Act: The Finance Act, 1994 (Act 32 of 1994)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1994/section/42/

## Text

Amendment of section 197. 42. in section 197 of the Income-tax Act, in sub-section (1), after the figures and letter "194D", the figures and letter ", 194-1" shall be inserted with effect from the 1st day of June, 1994. [Finance Act, 1994] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.