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[Cites 0, Cited by 0] [Section 58] [Entire Act]

Union of India - Subsection

Section 58(a) in The Finance Act, 2017

(a)in sub-section (1), with effect from the 1st day of April, 2018,-
(i)in clause (b), for the words "and interest", the words ", interest and fee" shall be substituted;
(A)for the words "and interest", the words ", interest and fee" shall be substituted;
(B)for the words "or interest", the words ", interest or fee" shall be substituted;
(iii)in the first proviso, for the words "or interest", the words ", interest or fee" shall be substituted;
(ii)in clause (c),-