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of <h1>Section 193 Amendment: Exemption Revised for Interest Over 10,000 on Specific Government Bonds, Effective October</h1> Section 193 of the Income-tax Act has been amended by the Finance (No. 2) Act, 2024. Effective from October 1, 2024, the proviso in clause (iv) has been revised. The amendment specifies that the exemption in this clause does not apply to interest exceeding ten thousand rupees payable during the financial year on certain government bonds, including the 8% Savings (Taxable) Bonds, 2003, 7.75% Savings (Taxable) Bonds, 2018, Floating Rate Savings Bonds, 2020 (Taxable), or any other government security specified by the Central Government through a notification in the Official Gazette.
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