'(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.'.
Chapter IIIDIR — ECT TAXES, Income-tax
Section 84
In section 193 of the Income-taxAct, in the proviso, for clause (ix), the following clause shall be substituted, namely:
Printed from Law on Tips • The Finance Act, 2023