Income Tax Department

Ministry of Finance, Government of India

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Section 174

Amendment of Act 23 of 2004

Section

Section Number

174

Chapter

CHAPTER V - MISCELLANEOUS

Act

Finance Acts

Year

2023

Amendment of Act 23 of 2004

Amendment of Act 23 of 2004

PART VIII

AMENDMENTS TO THE FINANCE (NO. 2) ACT, 2004

Amendment of Act 23 of 2004.

174. In the Finance (No. 2) Act, 2004, in section 98, in the Table, in serial number 4, in column (2)—

(i)   against entry (a), in column (3), for the figures and words "0.05 per cent", the figures and words "0.0625 per cent" shall be substituted; and
(ii)   against entry (c), in column (3), for the figures and words "0.01 per cent", the figures and words "0.0125 per cent" shall be substituted.

Footnotes