TDS amendment expands entities under Section 194C by adding housing authorities, registered societies, trusts and universities. The Finance Act, 1992 amends sub section (1) of Section 194C by substituting the punctuation in clause (e) and inserting clauses (f)-(h), which add authorities engaged in housing or planning/development, registered societies, trusts, and universities or institutions declared universities under the University Grants Commission Act, 1956, to the list of entities specified in that sub section.