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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Interest-tax Act, 1974 amended: Section 6(2) date range expanded; impacts interest tax applicability from April 1, 1979.</h1> The amendment to the Interest-tax Act, 1974, specifically modifies sub-section (2) of section 6. It replaces the phrase 'before the 1st day of August, 1974' with 'before the 1st day of August, 1974, or after the 28th day of February, 1978.' This change is effective from April 1, 1979, and pertains to the conditions under which interest tax is applicable, extending the relevant time period for consideration.
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