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    <title>Amendment of section 194LD.</title>
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    <description>The amendment substitutes the earlier cut-off date in sub section (2) so that interest on Government securities and rupee denominated corporate bonds payable before the substituted date is eligible for the concessional rate of five per cent. withholding tax; the amendment takes effect from the first day of June, 2015.</description>
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      <title>Amendment of section 194LD.</title>
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      <description>The amendment substitutes the earlier cut-off date in sub section (2) so that interest on Government securities and rupee denominated corporate bonds payable before the substituted date is eligible for the concessional rate of five per cent. withholding tax; the amendment takes effect from the first day of June, 2015.</description>
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