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Union of India - Section

Section 174 in The Finance Act, 2023

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 word "0.05 per cent.", the figures and word "0.0625 per cent." shall be substituted; and(ii)against entry (c), in column (3), for the figures and word "0.01 per cent.", the figures and word "0.0125 per cent." shall be substituted.