# The Finance Act, 1994, Section 56: Amendment of section 3 of Act 45 of 1974

- Act: The Finance Act, 1994 (Act 32 of 1994)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1994/section/56/

## Text

Interest-tax Amendment of section 3 of Act 45 of 1974. 56. In section 3 of the Interest-tax Act, 1974, in sub-section (3), with effect from the 1st day of June, 1994,— (i) after the words "Income-tax Officer", the words "or Assistant Commissioner" shall be inserted; (ii) for the words "Director of Inspection", the word "Director" shall be substituted; (iii) for the words "Inspecting Assistant Commissioner", the words "Additional Commissioner of Income-tax or the Deputy Commissioner" shall be substituted. [Finance Act, 1994] © Copyright. Taxmann Publications Pvt. Ltd.

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