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Section 30 – The Interest Tax Act, 1974

The Interest Tax Act, 1974


30. Consequential amendments


(1) In section 2 of the Central Boards of Revenue Act, 1963 (54 of 1963), in sub-clause (1) of clause (c),—


(a) in item (vi), the word “and” occurring at the end shall be omitted; and


(b) after item (vi) as so amended, the following item shall be inserted, namely :—


“(vii) the Interest-tax Act, 1974; and”.


(2) In the Economic Offences (Inapplicability of Limitation) Act, 1974 (12 of 1974), in the Schedule, after entry 2 relating to the Income-tax Act, 1961 (43 of 1961), the following entry shall be inserted, namely :—


“2A. The Interest-tax Act, 1974.”



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The Interest Tax Act, 1974


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