# The Finance Act, 1999, Section 77: Amendment of section 197A

- Act: The Finance Act, 1999
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1999/section/77/

## Text

Amendment of section 197A. 77. In section 197A of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (1), the words and figures "section 193 or", at both the places where they occur, shall be omitted; (b ) in sub-section (1A),— (i) for the word, figures and letter "section 194A", at both the places where they occur, the words, figures and letter "section 193 or section194A" shall be substituted; (ii) for the words "either of", the words "any of" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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