# The Finance Act, 1998, Section 77: Amendment of section 3

- Act: The Finance Act, 1998
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1998/section/77/

## Text

Interest-tax Amendment of section 3. 77. In section 3 of the Interest-tax Act, 1974 (45 of 1974) (hereinafter referred to as the Interest-tax Act), in sub-section (3), with effect from the 1st day of October, 1998,— (a ) after the words "Assistant Commissioner", the words "or Deputy Commissioner" shall be inserted; (b ) for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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