# The Finance Act, 2023, Section 84: Amendment of section 193

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/84/

## 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.'

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