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    <title>Amendment of section 194A</title>
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    <description>Amendment to section 194A removes the proviso to sub section (1), omits sub section (2) and the end Explanation, and substitutes sub section (3) clauses with a single clause applying the provision to income credited or paid on deposits with regulated banking companies and co operative societies engaged in banking, including co operative land mortgage and land development banks.</description>
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      <description>Amendment to section 194A removes the proviso to sub section (1), omits sub section (2) and the end Explanation, and substitutes sub section (3) clauses with a single clause applying the provision to income credited or paid on deposits with regulated banking companies and co operative societies engaged in banking, including co operative land mortgage and land development banks.</description>
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