# The Finance Act, 1991, Section 109: Amendment of section 21

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/109/

## Text

Amendment of section 21. 109. In section 21 of the Interest-tax Act, for the portion beginning with "2(43B) and (44)" and ending with "the Third Schedule", the following shall be substituted, with effect from the 1st day of October, 1991, namely: — "2(44), 129, 131, 132, 132A, 132B; 133. to 136 (both inclusive), 138: 140, 145, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, 220 to 227 (both inclusive), 228A, 229, 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive); 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule.". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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