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of <h1>New Clause Exempts Tax on Interest for Dematerialized Securities Listed on Indian Stock Exchange Under Section 193</h1> Section 193 of the Income-tax Act is amended by inserting a new clause (ix) in the proviso. Effective from June 1, 2008, this clause exempts from tax any interest payable on securities issued by a company if the securities are in dematerialized form and listed on a recognized stock exchange in India, in accordance with the Securities Contracts (Regulation) Act, 1956, and its associated rules.
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