# The Finance Act, 1983, Section 43: Amendment of section 4

- Act: The Finance Act, 1983 (Act 11 of 1983)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1983/section/43/

## Text

Interest-tax Amendment of section 4. 43. In section 4 of the Interest-tax Act, 1974 (45 of 1974), the following proviso shall be inserted at the end, namely: — "Provided that the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day of March, 1983 shall be three and a half, per cent. of such chargeable interest.". [Finance Act, 1983] © Copyright. Taxmann Publications Pvt. Ltd.

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