Interest on Government securities: central government may specify eligible persons and conditions by notification for withholding. Insertion of clause (iiia) in the proviso to section 193 empowers the Central Government to, by notification in the Official Gazette, specify classes of persons and conditions under which interest payable on Central or State Government securities shall be treated for the purposes of that provision.
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Provisions expressly mentioned in the judgment/order text.
Interest on Government securities: central government may specify eligible persons and conditions by notification for withholding.
Insertion of clause (iiia) in the proviso to section 193 empowers the Central Government to, by notification in the Official Gazette, specify classes of persons and conditions under which interest payable on Central or State Government securities shall be treated for the purposes of that provision.
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