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    <title>Amendment of section 193</title>
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    <description>Amendment to section 193 revises the proviso by omitting clause (iiia) and substituting clause (iv) to state that the proviso covers interest payable on any security of the Central Government or a State Government, thereby clarifying the withholding treatment for interest on government securities.</description>
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      <description>Amendment to section 193 revises the proviso by omitting clause (iiia) and substituting clause (iv) to state that the proviso covers interest payable on any security of the Central Government or a State Government, thereby clarifying the withholding treatment for interest on government securities.</description>
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