Finance Act,1990 Section 5 - Bare Act |
State | Central Government |
Year | 1990 |
Section Title | Amendment of Section 10 |
In section 10 of the Income-tax Act, in clause (15), -
(i) in sub-clause (iv), in item (i), after the words "State Government", the words "or a public sector company" shall be inserted with effect from the 1st day of April, 1991;
(ii) after sub-clause (iv), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely :-
"(v) interest on securities held by the Registrar, Supreme Court, in Reserve Bank's SGL Account No. SL/DH 048;"