Section 52 – Finance Acts HomeBusinessSection 52 – Finance Acts published by Advocate Shruti Goyal | November 12, 2024 Amendment of section 194 In section 194 of the Income-tax Act, after the word, brackets and letter “sub-clause (e)”, the words, brackets and letter “or sub-clause (f)” shall be inserted with effect from the 1st day of October, 2024.