Finance Act 2001 Section 80

Section Text

In section 234C of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2001,-

(i) in clause (a), in sub-clauses (i) and (ii), for the words "one and one half per cent.", the words "one and one-fourth per cent." shall be substituted ;

(ii) in clause (b), in sub-clauses (i) and (ii), for the words "one an one-half per cent.", the words "one and one-fourth per cent." shall be substituted.