Section 77 - Amendment of section 3 - Finance (No. 2) Act, 1998

Interest-Tax 77. Amendment of section 3 In section 3 of the Interest-tax Act, 1974 (hereinafter referred to as the Interest-tax Act), in sub-section (3), with effect from the 1st day of October, 1998.- (a) after the words Deputy Commissioner , the words or Deputy Commissioner shall be inserted; (b) for the words Deputy Commissioner , the words Joint Commissioner shall be substituted.