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 0] [Section 3(2)] [Section 3] [Entire Act] Union of India - Subsection Section 3(2)(b) in The Interest-Tax Act, 1974 (b)so as to interfere with the discretion of the [Commissioner (Appeals)] [ Substituted by Act 29 of 1977, Section 39 & Sch. V (w.e.f. 10.7.1978).] in the exercise of his appellate functions.