Central Government Act
Section 44 in The Telecom Regulatory Authority Of India Act, 1997
44. Amendment of section 167A. In section 147A of Income- tax Act, for the words" maximum marginal rate", the words" rate as specified in the Finance Act of the relevant year" shall be substituted with effect from the 1st day of April, 1976 , namely:-" (8) For the purposes of this section, the amount referred to in sub- section (2) shall include the amount paid or payable by way of demurrage charge or handling charge or any other amount of similar nature.".
Amendment of section 172.