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    <title>Amendment of section 193.</title>
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    <description>Amendment replaces proviso clause (ix) in section 193 to specify that any interest payable to a &quot;business trust&quot;, as defined in clause (13A) of section 2, in respect of any securities, when paid by a special purpose vehicle referred to in the Explanation to clause (23FC) of section 10, is covered by the substituted clause.</description>
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      <title>Amendment of section 193.</title>
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      <description>Amendment replaces proviso clause (ix) in section 193 to specify that any interest payable to a &quot;business trust&quot;, as defined in clause (13A) of section 2, in respect of any securities, when paid by a special purpose vehicle referred to in the Explanation to clause (23FC) of section 10, is covered by the substituted clause.</description>
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