Section Text
In section 3 of the Interest-tax Act, 1974 (hereinafter referred to as the Interest-tax Act), in sub-section (3), with effect from the 1st day of October, 1998.--
(a) after the words "Deputy Commissioner", the words "or Deputy Commissioner" shall be inserted;
(b) for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted.