Substitution of new section for section 5

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..... Interest-tax Act, the following section shall be substituted, with effect from the 1st day of October, 1991, namely:-- "5. Scope of chargeable interest.? Subject to the provisions of this Act, .....

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..... deemed to accrue or arise to the credit institution in the previous year in which it is credited by the credit institution to its profit and loss account for that year or, as the case may be, in which .....

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