Interest-tax Act : Short title and extent. Indian Bare Acts :

Interest-tax Act,1974

Act No : 45

Section : Short title and extent.

THE INTEREST-TAX ACT, 1974 ACT NO. 45 OF 1974 [23rd September. 1974] An Act to impose a special tax on interest in certain cases. BE it enacted by Parliament in the Twenty-fifth Year of the Republic of India as follows:- 1. Short title and extent. (1) This Act may be called the Interest-tax Act, 1974. (2) It extends to the whole of India.