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    <title>Amendment of Section 193</title>
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    <description>A proviso clause is inserted after clause (viii) and before the Explanation to section 193, providing that interest payable on securities issued by a company is encompassed where such securities are in dematerialised form and listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act and related rules, effective from the commencement date specified in the amendment.</description>
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      <description>A proviso clause is inserted after clause (viii) and before the Explanation to section 193, providing that interest payable on securities issued by a company is encompassed where such securities are in dematerialised form and listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act and related rules, effective from the commencement date specified in the amendment.</description>
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