In section 197 of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2003,--
(a) for the words "any income of any person", the words "any income of any person or sum payable to any person" shall be substituted;
(b) for the figures and letters "194A, 194D, 194H, 194-I, 194K, 194L", the figures and letters "194A, 194C, 194D, 194G, 194H, 194-I, 194J, 194K" shall be substituted.