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        F. Acts / Amendment Acts

        Section 104 - Amendment of section 5

        Finance Act, 1992
        INTEREST-TAX

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        Tax scope extension to co-operative banking societies treats advances to them as advances to credit institutions. Amendment expands the Interest-tax Act so that advances to co-operative societies engaged in banking are treated as advances to other credit institutions by inserting the phrase 'or to any co-operative society engaged in carrying on the business of banking' into section 5, effective from the 1st day of October, 1991.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax scope extension to co-operative banking societies treats advances to them as advances to credit institutions.

                                Amendment expands the Interest-tax Act so that advances to co-operative societies engaged in banking are treated as advances to other credit institutions by inserting the phrase "or to any co-operative society engaged in carrying on the business of banking" into section 5, effective from the 1st day of October, 1991.


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