# The Finance Act, 2020, Section 91: Amendment of Section 197A

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/91/

## Text

Amendment of section 197A. 91. In section 197A of the Income-tax Act, for sub-section (1F), the following sub-section shall be substituted, namely:— "(1F) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made, or deduction of tax shall be made at such lower rate, from such payment to such person or class of persons, including institution, association or body or class of institutions, associations or bodies, as may be notified by the Central Government in the Official Gazette, in this behalf.".

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