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    <title>Amendment of section 194A</title>
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    <description>The amendment adds clause (xi) to subsection (3) of section 194A, expressly excluding from tax deduction at source obligations any interest referred to in clause (23FC) of section 10, so that payers of such interest need not deduct tax at source under section 194A.</description>
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      <title>Amendment of section 194A</title>
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      <description>The amendment adds clause (xi) to subsection (3) of section 194A, expressly excluding from tax deduction at source obligations any interest referred to in clause (23FC) of section 10, so that payers of such interest need not deduct tax at source under section 194A.</description>
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