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        F. Acts / Amendment Acts

        Section 60 - Amendment of section 21

        Finance Act, 1997
        INTEREST-TAX

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        Interest-tax amendment inserts an additional clause with retrospective effect expanding the Act's section coverage. The Finance Act, 1997 amends the Interest-tax Act by inserting the figures ', 119' after '2(44)' in section 21, and declares that this insertion shall be deemed to have been inserted with effect from the first 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.

                                Interest-tax amendment inserts an additional clause with retrospective effect expanding the Act's section coverage.

                                The Finance Act, 1997 amends the Interest-tax Act by inserting the figures ", 119" after "2(44)" in section 21, and declares that this insertion shall be deemed to have been inserted with effect from the first day of October, 1991.


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