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of <h1>Finance (No. 2) Act, 1991 amends Interest-tax Act section 21 with new sections and schedules from October 1, 1991.</h1> The Finance (No. 2) Act, 1991, amends section 21 of the Interest-tax Act. The amendment replaces the existing text starting from '2(43B) and (44)' through 'the Third Schedule' with a new list of sections and schedules. The updated sections include 2(44), 129, 131, 132, 132A, 132B, 133 to 136, 138, 140, 145, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, 220 to 227, 228A, 229, 232, 237 to 245, 254 to 262, 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293, the Second Schedule, and the Third Schedule, effective October 1, 1991.
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