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of <h1>Union Budget 2023-24 proposes removing TDS exemption on interest for listed debentures u/s 193 to boost compliance.</h1> The Union Budget 2023-24 and Finance Bill, 2023 propose removing the exemption from Tax Deducted at Source (TDS) on interest payments for listed debentures to residents. Currently, Section 193 of the Act exempts TDS on interest from securities in dematerialized form listed on recognized stock exchanges. Due to underreporting of interest income by recipients, clause (ix) of the proviso to Section 193 will be omitted. This amendment aims to enhance tax compliance and will be effective from April 1, 2023.
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