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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 193 Amended: Key Changes Include Proviso Removal and Explanation Adjustments for Streamlined Tax Provisions.</h1> Section 193 of the Income-tax Act was amended effective June 1, 1992, by the Finance Act of 1992. The amendment involved the removal of the first proviso, the omission of the word 'further' from the second proviso, the deletion of the figure '1' in Explanation 1, and the complete removal of Explanation 2. These changes were made to streamline the provisions related to direct taxes under the Income-tax Act.
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