# The Finance Act, 1991, Section 113: Amendment of long title

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/113/

## Text

Expenditure-tax Amendment of long title. 113. In the long title to the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act), after the words "in certain hotels", the words "or restaurants and for matters connected therewith or incidental thereto" shall be inserted, with effect from the 1st day of October, 1991. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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