Notification: S.O.92(E)
Section(s) Referred: 17 ,17(2) ,17(2)(vi)
Statute: INCOME TAX
Date of Issue: 4/2/1985

In pursuance of sub-clause (vi) of clause (2) of section 17 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies that the rate of interest for the purposes of said sub-clause shall be simple interest at the rate ten per cent. per annum.

[No. 6149/File No. 133/162/84/TPL]

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