Section 109 - Amendment of section 21 - Finance (No. 2) Act, 1991

109. Amendment of section 21. In section 21 of the Interest-tax Act, for the portion beginning with 2(43B) and (44) and ending with the Third Schedule , the following shall be substituted, with effect from the 1st day of October, 1991, namely: 2(44), 129, 131, 132, 132A, 132B; 133. to 136 (both inclusive), 138: 140, 145, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, 220 to 227 (both inclusive), 228A, 229, 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive); 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule. .