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of <h1>Interest-tax Act Section 4 Amended: Credit Institutions to Pay 3% Interest-Tax from April 1, 1992.</h1> Section 4 of the Interest-tax Act is amended by renumbering it as sub-section (2) and adding a new sub-section effective from October 1, 1991. This new provision mandates that every credit institution will be charged an interest-tax at a rate of three percent on its chargeable interest for each assessment year starting from April 1, 1992. This is subject to the other provisions of the Act, notwithstanding anything in the renumbered sub-section (2).
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