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Amendment of section 197A.

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..... mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} <![endif]--> Amendment of section 197A. 84. 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; ( .....

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..... ous year in which such income is to be included in computing his total income will be nil. It is proposed to amend the said sub-sections to give reference of section 194-I therein so as to provide that payments in the nature of rent may be allowed to be received without deduction of tax. This amendment will take effect from 1st June, 2016. - statute, statutory provisions legislation, law .....

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