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    <title>Amendment of Section 193</title>
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    <description>Substituted proviso to section 193 exempts deduction of tax at source on interest payable on specified government securities and National Savings Certificates when held by an individual resident; exemption for specified Gold Bonds is conditional on a written declaration to the payer that the total nominal value of such Gold Bonds held by the individual (including those held on his behalf) did not exceed the prescribed monetary ceiling during the relevant interest period.</description>
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      <description>Substituted proviso to section 193 exempts deduction of tax at source on interest payable on specified government securities and National Savings Certificates when held by an individual resident; exemption for specified Gold Bonds is conditional on a written declaration to the payer that the total nominal value of such Gold Bonds held by the individual (including those held on his behalf) did not exceed the prescribed monetary ceiling during the relevant interest period.</description>
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