Amendment of section 197.

39. In section 197 of the Income-tax Act, in sub-section (1), for the figures and letters ì194C, 194D, 194G, 194H, 194-I, 194J, 194Kî, the figures and letters ì194C, 194D, 194G, 194H, 194-I, 194J, 194K, 194LAî shall be substituted with effect from the 1st day of October, 2004.