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        F. Acts / Amendment Acts

        Section 51 - Amendment of section 193.

        Finance (No. 2) Act, 2024
        Chapter III
        DIRECT TAXES - Income-tax

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        Interest withholding: amendment exempts specified government savings bonds from clause applying to interest above the threshold. Amendment modifies the proviso to section 193 to exempt from clause (iv) interest exceeding ten thousand rupees payable in a financial year on specified government savings bonds and other Central or State Government securities as may be notified by the Central Government; effective from 1st October 2024.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Interest withholding: amendment exempts specified government savings bonds from clause applying to interest above the threshold.

                              Amendment modifies the proviso to section 193 to exempt from clause (iv) interest exceeding ten thousand rupees payable in a financial year on specified government savings bonds and other Central or State Government securities as may be notified by the Central Government; effective from 1st October 2024.


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