Section 1 - Short title and extent - Interest-tax Act, 1974

THE INTEREST-TAX ACT, 1974 <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> [45 OF 1974] [As Amended up to date] An Act to impose a special tax on interest in certain cases BE it enacted by Parliament in the Twenty-fifth Year of the <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /> Republic of India as follows :— Short title and extent. 1. (1) This Act may be called the Interest-tax Act, 1974. (2) It extends to the whole of India .