Section 65 – Finance Acts HomeFinance ActsSection 65 – Finance Acts published by Advocate Shruti Goyal | November 13, 2024 Amendment of section 197 In section 197 of the Income-tax Act, in sub-section (1), for the figures and letter “194-O”, the figures and letters “194-O, 194Q” shall be substituted with effect from the 1st day of October, 2024.