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        F. Acts / Amendment Acts

        Section 37 - Amendment of section 193

        Finance Act, 1988
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Interest on securities wording amended, replacing phrase with 'by way of interest on securities' and omitting proviso clause. Amendment to section 193 substitutes the opening paragraph wording with 'by way of interest on securities' and omits proviso clause (ii), thereby refining the statutory description of interest on securities and removing that proviso exception.
                        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 on securities wording amended, replacing phrase with 'by way of interest on securities' and omitting proviso clause.

                              Amendment to section 193 substitutes the opening paragraph wording with "by way of interest on securities" and omits proviso clause (ii), thereby refining the statutory description of interest on securities and removing that proviso exception.


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