Interest-Tax Act, 1974

Section - 1 - Short title and extent

THE INTEREST-TAX ACT, 1974

[45 OF 1974]

[As Amended up to date]

An Act to impose a special tax on interest in certain cases

BE it enacted by Parliament in the Twenty-fifth Year of the Republic of India as follows :—

Short title and extent.

1. (1) This Act may be called the Interest-tax Act, 1974.

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