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        F. Acts / Amendment Acts

        Section 70 - Amendment of section 193

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment to Section 193 in Income-tax Act: provisos and explanations removed and modified affecting tax deduction procedure. Amendment to Section 193 of the Income tax Act (with effect from 1 June 1992) omits the first proviso, removes the word 'further' from the second proviso, deletes the figure '1' in Explanation 1, and omits Explanation 2, thereby altering the textual provisos and explanations of the deduction provision.
                          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.

                              Amendment to Section 193 in Income-tax Act: provisos and explanations removed and modified affecting tax deduction procedure.

                              Amendment to Section 193 of the Income tax Act (with effect from 1 June 1992) omits the first proviso, removes the word "further" from the second proviso, deletes the figure "1" in Explanation 1, and omits Explanation 2, thereby altering the textual provisos and explanations of the deduction provision.


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