Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 29] [Entire Act] Union of India - Section Section 81 in Finance Act, 1999 81. Amendment of section 234A. - In section 234A of the Income-tax Act in sub-sections (1) and (3), for the words "two per cent.", the words "one and one-half per cent" shall be substituted with effect from the 1st day of June, 1999.
