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of <h1>Finance Act 2023 amends Section 193 of Income-tax Act: Interest to business trusts from SPVs now clarified.</h1> Section 193 of the Income-tax Act has been amended by the Finance Act, 2023. The amendment involves the substitution of clause (ix) in the proviso. The new clause specifies that any interest payable to a 'business trust,' as defined in clause (13A) of section 2, concerning any securities by a special purpose vehicle, as mentioned in the Explanation to clause (23FC) of section 10, is addressed.
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