# The Finance Act, 2016, Section 86: Amendment of section 197A

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/86/

## Text

Amendment of section 197A. 86. In section 197A of the Income-tax Act, with effect from the 1st day of June, 2016,— (a) | in sub-section (1A), after the word, figures and letters "section 194DA" at both the places where they occur, the words, figures and letter "or section 194-I" shall be inserted; (b) | in sub-section (1C), after the word, figures and letters "section 194EE" at both the places where they occur, the words, figures and letter "or section 194-I" shall be inserted.

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