Tax withholding on interest: interest payable to business trusts by specified special purpose vehicles now falls under the amended rule. Amendment replaces proviso clause (ix) in section 193 to specify that any interest payable to a 'business trust', as defined in clause (13A) of section 2, in respect of any securities, when paid by a special purpose vehicle referred to in the Explanation to clause (23FC) of section 10, is covered by the substituted clause.