Amendment to Section 195 narrows the exclusion to interest on securities, changing withholding obligations under the Income Tax Act. The amendment substitutes in Section 195(2) the words 'other than interest including interest on securities' with the words 'other than interest on securities', effective from the 1st day of June, 1976, thereby changing the textual scope of the exclusion in that sub section.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 195 narrows the exclusion to interest on securities, changing withholding obligations under the Income Tax Act.
The amendment substitutes in Section 195(2) the words "other than interest including interest on securities" with the words "other than interest on securities", effective from the 1st day of June, 1976, thereby changing the textual scope of the exclusion in that sub section.
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