# The Finance Act, 2013, Section 51: Amendment of section 206AA

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/51/

## Text

Amendment of section 206AA. 51. In section 206AA of the Income-tax Act, after sub-section (6), the following sub-section shall be inserted with effect from the 1st day of June, 2013,— "(7) The provisions of this section shall not apply in respect of payment of interest, on long-term infrastructure bonds, as referred to in section 194LC, to a non-resident, not being a company, or to a foreign company."; © Copyright. Taxmann Publications Pvt. Ltd.

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