https://www.taxtmi.com/acts?id=8659 The amendment inserts a proviso clause specifying that interest payable on securities issued by a company, where the security is in dematerialised form and is listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act and rules, is encompassed within the proviso to section 193, thereby defining the proviso's applicability to dematerialised listed securities. en-us Thu, 01 May 2008 18:16:55 +0530 Fri, 02 May 2008 09:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8659 The amendment inserts a proviso clause specifying that interest payable on securities issued by a company, where the security is in dematerialised form and is listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act and rules, is encompassed within the proviso to section 193, thereby defining the proviso's applicability to dematerialised listed securities. Act-Rules F. Acts / Amendment Acts Thu, 01 May 2008 18:16:55 +0530 https://www.taxtmi.com/acts?id=8659