# The Finance Act, 2023, Section 174: Amendment of Act 23 of 2004

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/174/

## Text

PART VIII AMENDMENTS TO THE FINANCE (NO. 2) ACT, 2004 Amendment of Act 23 of 2004. 174.  In the Finance (No. 2) Act, 2004, in section 98, in the Table, in serial number 4, in column (2)— (i) | against entry (a), in column (3), for the figures and words "0.05 per cent", the figures and words "0.0625 per cent" shall be substituted; and (ii) | against entry (c), in column (3), for the figures and words "0.01 per cent", the figures and words "0.0125 per cent" shall be substituted.

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