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        F. Acts / Amendment Acts

        Section 95 - Amendment of Second Schedule

        Finance Act, 2001
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Change to prescribed rate under rule 68A(3) reduces the statutory percentage for Second Schedule tax calculation. The Second Schedule is amended by substituting in rule 68A(3) the words 'twelve per cent.' with 'nine per cent.', effective from the 1st day of June, 2001, thereby altering the prescribed statutory rate applicable under that rule.
                          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.

                                Change to prescribed rate under rule 68A(3) reduces the statutory percentage for Second Schedule tax calculation.

                                The Second Schedule is amended by substituting in rule 68A(3) the words "twelve per cent." with "nine per cent.", effective from the 1st day of June, 2001, thereby altering the prescribed statutory rate applicable under that rule.


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