TDS on interest: amendments refine computation point, define cooperative bank scope, and separate exemptions for tribunal awards. Amendments to section 194A change the computation point for withholding on interest to the payer where core banking solutions are adopted, expand 'time deposits' to include recurring deposits, exclude withholding for certain payments by co-operative societies (excluding co-operative banks) with an inserted definition of 'co-operative bank', and separate the treatment of interest credited versus interest paid on compensation awarded by Motor Accidents Claims Tribunals, with a conditional exemption for paid interest based on an annual aggregate threshold.