Amendment of section 28
Amendment of section 28.
111. In section 28 of the Interest-tax Act, for the words "any scheduled bank or any class of scheduled banks", the words "any credit institution or any class of credit institutions or any interest on any category of loans or advances" shall be substituted, with effect from the 1st day of October, 1991.
[Finance (No. 2) Act, 1991]