TypeBare Act JurisdictionCentral Government Enacted1982

Finance Act, 1982 Section 41

Amendment of Section 6

Section Text


In section 6 of the Hotel-Receipts Tax Act, 1980 (54 of 1980), (hereinafter referred to as the Hotel-Receipts Tax Act), in sub-section (1), after the words "including such charges from persons not provided with such accommodation", the words and figures "but excluding such charges from persons within the purview of the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963" shall be inserted and shall be deemed always to have been inserted.