{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"84","heading":"Amendment of section 193","text":"Amendment of section 193. 84.  In section 193 of the Income-tax Act, in the proviso, for clause (ix), the following clause shall be substituted, namely:— '(ix) | any interest payable to a \"business trust\", as defined in clause (13A) of section 2, in respect of any securities, by a special purpose vehicle referred to in the Explanation to clause (23FC) of section 10.'","html":"<p><b>Amendment of section 193.</b></p><p><b>84. </b> In section 193 of the Income-tax Act, in the proviso, for clause (<i>ix</i>), the following clause shall be substituted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>'(<i>ix</i>)</td><td></td><td>any interest payable to a \"business trust\", as defined in clause (<i>13A</i>) of section 2, in respect of any securities, by a special purpose vehicle referred to in the <i>Explanation </i>to clause (<i>23FC</i>) of section 10.'</td></tr></table></div>","words":63,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/84/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}