Section 45, Interest-tax Act, 1974 [S1P-5NR]

As at 7 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].

In Interest-tax Act, 1974 [A10-Q01]. This text from 7 January 1975. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 45, Interest-tax Act, 1974 [S1P-5NR]. Machine: S1P-5NR.

45. Power to exempt.—The Central Government may, if it is satisfied that it is necessary in the public interest so to do, by notification, exempt any class of representatives assessee from all or any of the provisions of this Act, subject to such conditions, if any, as may be specified in the notification.

Defined terms in this text (1)

assessee: Section 2, Interest-tax Act, 1974 [S1P4A7] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act

assessee: 9 more definitions.

Made under this section, or naming it (0)

none

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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