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<h1>TDS amendment expands entities under Section 194C by adding housing authorities, registered societies, trusts and universities.</h1> 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.