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<h1>Interest income scope expanded: deposits under notified government schemes and deposits with banking or co-operative banks included.</h1> The amendment inserts two clauses into sub-section (3) of Section 194A to include income credited or paid in respect of deposits under Central Government schemes notified in the Official Gazette, and income credited or paid in respect of deposits with banking companies or co-operative societies engaged in banking, including co-operative land mortgage and land development banks.