# The Finance Act, 2023, Section 92: Amendment of section 197

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/92/

## Text

Amendment of section 197. 92.  In section 197 of the Income-tax Act, in sub-section (1), after the figures and letters "194LA,", the figures and letters "194LBA," shall be inserted.

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