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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 193

        Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1965

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        Section 193 amendment adds interest on specified National Defence Loans payable to individuals to the proviso. Amendment to section 193 inserts clause (ia) in the proviso, expressly listing interest payable to an individual on specified National Defence Loans as included within the proviso's coverage, thereby altering the statutory treatment of such interest when payable to individuals.
                        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.

                              Section 193 amendment adds interest on specified National Defence Loans payable to individuals to the proviso.

                              Amendment to section 193 inserts clause (ia) in the proviso, expressly listing interest payable to an individual on specified National Defence Loans as included within the proviso's coverage, thereby altering the statutory treatment of such interest when payable to individuals.


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