# The Finance Act, 2016, Section 85: Amendment of section 197

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/85/

## Text

Amendment of section 197. 85. In section 197 of the Income-tax Act, in sub-section (1), after the figures and letters "194LA", the figures and letters ",194LBB, 194LBC" shall be inserted with effect from the 1st day of June, 2016.

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