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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Interest Rate in Rule 68A, Sub-rule (3) of Income-tax Act Reduced from 9% to 8% Effective June 1, 2002.</h1> Section 109 of the Finance Act, 2002, amends the Second Schedule of the Income-tax Act. Specifically, in rule 68A, sub-rule (3), the interest rate mentioned is changed from 'nine per cent.' to 'eight per cent.' This amendment takes effect from June 1, 2002, impacting the applicable interest rate for relevant tax provisions.
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