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    <title>Income-tax Act, 1961-Section 193 read with section 197(1),(2)-Interest on Government securities-Rates of tax applicable during the year 1977-78 as proposed in the Finance Bill, 1977</title>
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    <description>Tax deduction at source on interest payable on Government securities for 1977-78 shall be made at the same rates as applied in 1976-77; until further instructions, withholding must follow the rates given in Part II of the First Schedule to the Finance Act, 1976, under Section 193 read with section 197(1) and (2).</description>
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      <description>Tax deduction at source on interest payable on Government securities for 1977-78 shall be made at the same rates as applied in 1976-77; until further instructions, withholding must follow the rates given in Part II of the First Schedule to the Finance Act, 1976, under Section 193 read with section 197(1) and (2).</description>
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