Amendment status not verified — confirm the current text below against the official source.
232 Substituted vide Notification No. 4/5/2005-Fin(R&C)(65) dated 7-7-2009 published in the O.G. Series I No.15 dated 9-7-2009 (EO-1) same is further amended vide Notification dated 14-6- 2019 published in the OG Ser-I No.11 (E.O) dated 14-6-2019 and reduced from 20% to 18%.