Section 1 - Short title and extent - Interest-tax Act, 1974

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. (2) It extends to the whole of India .