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    <title>Amendment of section 194A</title>
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    <description>The amendment adds &quot;scheduled bank&quot; to clause (x) of sub section (3) of section 194A so that the non application of sub section (1) applies to income on zero coupon bonds issued by an infrastructure capital company, infrastructure capital fund, public sector company or scheduled bank; the amendment is consequential and given retrospective effect from 1 April, 2009.</description>
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      <description>The amendment adds &quot;scheduled bank&quot; to clause (x) of sub section (3) of section 194A so that the non application of sub section (1) applies to income on zero coupon bonds issued by an infrastructure capital company, infrastructure capital fund, public sector company or scheduled bank; the amendment is consequential and given retrospective effect from 1 April, 2009.</description>
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