Finance Act, 1991
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Application of section 485 of Income Tax Act, 1967. |
108.—(1) The provisions of section 485 of the Income Tax Act, 1967 , shall, subject to any necessary modifications, apply to stamp duty in the same manner as they apply to income tax and where the provisions therein provided are exercised with regard to stamp duty they shall be exercised as if stamp duty was a tax to be collected and levied by the Collector-General. | |
(2) This section shall have effect as respects instruments executed on or after the 1st day of November, 1991. |