Section 193 amendment adds interest on specified National Defence Loans payable to individuals to the proviso. Amendment to section 193 inserts clause (ia) in the proviso, expressly listing interest payable to an individual on specified National Defence Loans as ... Summary
Section 193 amendment adds interest on specified National Defence Loans payable to individuals to the proviso.
Amendment to section 193 inserts clause (ia) in the proviso, expressly listing interest payable to an individual on specified National Defence Loans as included within the proviso's coverage, thereby altering the statutory treatment of such interest when payable to individuals.
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