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Amendment of section 197.

Clause 83 - Bills - DIRECT TAXES - Bill - Clause 83 - 83. 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, .....

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son or sum payable to any person, the income-tax is required to be deducted at the time of credit or, as the case may be, at the time of payment under the provisions of section 194LBB and section 194LBC the Assessing Officer is satisfied that the tot .....

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