Amendment of section 4
Expenditure-tax
Amendment of section 4.
57. In the Expenditure-tax Act, 1987 (35 of 1987) (here in after referred to as the Expenditure tax Act), in section 4, in clause (a), for the words "twenty percent.", the words "ten per cent." shall be substituted with effect from the 1st day of June, 1994.
[Finance Act, 1994]