Amendment of section 271C.

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..... ; (III) after sub-clause (ii), the following sub-clauses shall be inserted, namely: (iii) the first proviso to sub-section (1) of section 194R; or (iv) the proviso to sub-section (1) of section 194S; or ; (IV) after sub-clause (iv) as inserted by the Finance Act, 2023, the following sub-clause shall be inserted with effect from the 1st day of July, 2023, namely: (v) sub-sectio .....

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..... ril, 2023. It is also proposed to amend the said clause to give reference of sub-section (2) of section 194BA. This amendment will take effect from 1st July, 2023. It is also proposed to amend the said clause to give reference of the first proviso to subsection (1) of section 194R and the proviso to sub-section (1) of section 194S therein. This amendment will take effect from 1st April .....

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