# The Finance Act, 2015, Section 108: Amendment of section 66B

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/108/

## Text

Amendment of section 66B 108. In section 66B of the 1994 Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, for the words "twelve per cent", the words "fourteen per cent" shall be substituted.

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