Section 5 - Amendment of section 10 - Finance Act, 1990

5. Amendment of section 10 In section 10 of the Income-tax Act, in clause (15), - (i) in sub-clause (iv), in item (i), after the words State Government , the words or a public sector company shall be inserted with effect from the 1st day of April, 1991; (ii) after sub-clause (iv), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely :- (v) interest on securities held by the Registrar, Supreme Court, in Reserve Bank s SGL Account No. SL/DH 048;