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Interest-tax Act, 1974

Section 15A: Omitted

[Appeal to the Commissioner (Appeals).] Omitted by Finance (No. 2) Act, 1991 (49 of 1991), s. 103 (w.e.f. 1-10-1991).

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 15A

No Supreme Court judgment in our database cites this section yet.