Finance Act 1997 Section 46 - Bare Act |
| State | Central Government |
| Year | 1997 |
| Section Title | Amendment of Section 193 |
In section 193 of the Income-tax Act, in the proviso, with effect from the 1st day of June, 1997, -
(a) clause (iiia) shall be omitted;
(b) for clause (iv), the following clause shall be substituted, namely :-
"(iv) any interest payable on any security of the Central Government or a State Government.".