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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 59

AMENDMENT OF SECTION 4 -InSection 4 of the Interest Tax Act, 1974

~1 min read
https://sooperkanoon.com/act/455167

Bare act section · Research

About this section

Finance Act, 1997 Section 59 is part of Finance Act, 1997 - AMENDMENT OF SECTION 4 -InSection 4 of the Interest Tax Act, 1974. Read the section text below and explore Indian court judgments that cite it.

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Section Text

45 of 1974)-(hereinafter referred to as the Interest Tax Act'), in sub-section (2), the following proviso shall be inserted with effect from the 1st day of April, 1998, namely :- "Provided that the rate at which interest tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day of March, 1997 shall be two per cent of such chargeable interest.".

Frequently asked questions

What does Finance Act, 1997 Section 59 provide?

Section Section 59 of the Finance Act, 1997 (AMENDMENT OF SECTION 4 -InSection 4 of the Interest Tax Act, 1974) is reproduced on this page as part of the Finance Act, 1997. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1997 Section 59?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 59. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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