# The Finance Act, 1988, Section 37: Amendment of section 193

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/37/

## Text

Amendment of section 193 37. In section 193 of the Income-tax Act, with effect from the 1st day of April, 1989,— (a) in the opening paragraph, for the words 'chargeable under the head "Interest on securities"', the words "by way of interest on securities" shall be substituted; (b) in the proviso, clause (ii) shall be omitted. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.