Section Text
In section 2 of the Finance Act, 2000 (10 of 2000.) (hereinafter referred to as the principal Act),--
(a) in sub-section (4),--
(i) In clause (a), for the words "ten per cent.", the words "twelve per cent." shall be substituted;
(ii) In clause (b), for the words "eleven per cent.", the words "thirteen per cent." shall be substituted;
(b) In sub-section (6),--
(i) In clause (a), for the words "ten per cent." the words "twelve per cent." shall be substituted;
(ii) In clause (b), for the words "eleven per cent." the words "thirteen per cent." shall be substituted;
(c) In sub-section (7),--
(i) In clause (a), for the words "ten per cent'' the words "twelve percent." shall be" substituted;
(ii) In clause (6), for the words "eleven per cent'-'', the words "thirteen per cent." shall be substituted;
(d) In sub-section (8), in the third proviso, in clause (a), --
(i) In sub-clause (i), for the words "ten per cent." the words "twelve per cent." shall be substituted;
(ii) In sub-clause (ii), --
(A) In item (A), for the words "ten percent'' the words "twelve per cent." shall be substituted;
(B) In item (B), for the words "fifteen per cent", the words "seventeen per cent," shall be substituted;
(e) In sub-section (8), in the third proviso, in clause (b), for the words "eleven per cent.", the words "thirteen percent" shall be substituted;
(f) In sub-section (9), in the proviso, --
(i) In clause (a), --
(A) In sub-clause (i), for the words "ten per cent.", the words "twelve per cent." shall be substituted;
(B) In sub-clause (ii), for the words "fifteen per cent.", the words "seventeen per cent." shall be substituted;
(ii) In clause (b), for the words "ten percent" the words "twelve per cent." shall be substituted.