AMENDMENT OF SECTION 197-A -InSection 197A of the Income Tax Act-, with effect from the 1st day of June, 1999,
a) in sub-section (1), the words and figures "Section 193-or", at both the places where they occur, shall be omitted', (b) in sub-section (1-A),- (i) for the word, figures and letter "Section 194A-", at both the places where they occur, the words, figures and letter "Section 193-orSection 194A-" shall be substituted', (ii) for the words "either of, the words "any of' shall be substituted.