# The Finance Act, 2007, Section 43: Amendment of section 132B

- Act: The Finance Act, 2007
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2007/section/43/

## Text

Amendment of section 132B. 43. In section 132B of the Income-tax Act, in sub-section (4), in clause (a), for the words "six per cent per annum", the words "one-half per cent for every month or part of a month" shall be substituted with effect from the 1st day of April, 2008. © Copyright. Taxmann Publications Pvt. Ltd.

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