# The Finance Act, 2013, Section 28: Amendment of section 115AD

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/28/

## Text

Amendment of section 115AD. 28. In section 115AD of the Income-tax Act, in sub-section (1), in item (i) the following proviso shall be inserted with effect from the 1st day of April, 2014, namely:— "Provided that the amount of income-tax calculated on the income by way of interest referred to in section 194LD shall be at the rate of five per cent;". © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.