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        F. Acts / Amendment Acts

        Section 22 - Amendment of Section 193

        Finance Act, 1970
        Chapter III
        INCOME-TAX

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        Interest exemption expanded to cover national savings certificates and notified cooperative debentures under Section 193. Amendment inserts two proviso clauses into Section 193: one exempting interest payable on 7 Year National Savings Certificates (IV Issue) and another exempting interest payable on debentures issued by cooperative societies (including cooperative land mortgage and development banks) and on other debentures as may be specified by the Central Government by notification.
                          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 exemption expanded to cover national savings certificates and notified cooperative debentures under Section 193.

                                Amendment inserts two proviso clauses into Section 193: one exempting interest payable on 7 Year National Savings Certificates (IV Issue) and another exempting interest payable on debentures issued by cooperative societies (including cooperative land mortgage and development banks) and on other debentures as may be specified by the Central Government by notification.


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