# The Finance Act, 1991, Section 108: Amendment of section 20

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/108/

## Text

Amendment of section 20. 108. In section 20 of the Interest-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (1), for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted; (b) for the words and brackets "to the Commissioner (Appeals)", wherever they occur, the words and brackets "to the Commissioner (Appeals) or to the Appellate Tribunal" shall be substituted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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