# The Finance Act, 2000, Section 77: Amendment of section 4 of Act 45 of 1974

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/77/

## Text

Interest-tax Amendment of section 4 of Act 45 of 1974. 77. In the Interest-tax Act, 1974 in section 4, after sub-sec­tion (2), the following sub-section shall be inserted with effect from the 1st day of April, 2001, namely:— "(3) Notwithstanding anything contained in sub-sections (1) and (2), no interest-tax shall be charged in respect of any charge­able interest accruing or arising after the 31st day of March, 2000.". ** ** ** © Copyright. Taxmann Publications Pvt. Ltd.

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