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    <title>Amendment of section 193</title>
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    <description>The proviso to section 193 is amended by substituting clause (iib) to treat interest on debentures issued by institutions, authorities, public sector companies, and co-operative societies as covered, with the Central Government empowered to specify such issuers by notification; an explanation defines public sector company to include corporations under Central, State or Provincial Acts and Government companies as per the Companies Act, 1956.</description>
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      <description>The proviso to section 193 is amended by substituting clause (iib) to treat interest on debentures issued by institutions, authorities, public sector companies, and co-operative societies as covered, with the Central Government empowered to specify such issuers by notification; an explanation defines public sector company to include corporations under Central, State or Provincial Acts and Government companies as per the Companies Act, 1956.</description>
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