# The Finance Act, 1992, Section 104: Amendment of section 5

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/104/

## Text

Amendment of section 5. 104. In section 5 of the Interest-tax Act, 1974,(45 of 1974) after the words "advances made to other credit institutions", the words "or to any cooperative society engaged in carrying on the business of banking" shall be inserted with effect from the 1st day of October, 1991. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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