Section 61- Finance Acts HomeFinance ActsSection 61- Finance Acts published by Advocate Shruti Goyal | November 13, 2024 Amendment of section 194-O In section 194-O of the Income-tax Act, in sub-section (1), for the words “one per cent”, the figures and word “0.1 per cent” shall be substituted with effect from the 1st day of October, 2024.