Amendment of Section 193
In section 193 of the Income-tax Act, with effect from the 1st day of June, 1992, -
(a) the first proviso shall be omitted;
(b) in the second proviso, the word "further" shall be omitted;
(c) in Explanation 1, the figure "1" shall be omitted;
(d) Explanation 2 shall be omitted.