Amendment to Section 193 in Income-tax Act: provisos and explanations removed and modified affecting tax deduction procedure. Amendment to Section 193 of the Income tax Act (with effect from 1 June 1992) omits the first proviso, removes the word "further" from the second proviso, ... Summary
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Amendment to Section 193 in Income-tax Act: provisos and explanations removed and modified affecting tax deduction procedure.
Amendment to Section 193 of the Income tax Act (with effect from 1 June 1992) omits the first proviso, removes the word "further" from the second proviso, deletes the figure "1" in Explanation 1, and omits Explanation 2, thereby altering the textual provisos and explanations of the deduction provision.
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