{"act":{"id":"finance-act-1963","short_title":"The Finance Act, 1963","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1963-1964.","act_number":"13","act_year":1963,"enact_date":"1963-04-28","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":22,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1963/"},"unit":"section","section":{"number":"10","heading":"Amendment of section 146","text":"Amendment of section 146 10. In section 146 of the Income-tax Act, for the words and figures \"in accordance with the provisions of section 143 or 144\", the words and figures \"in accordance with the provisions of section 143 or section 144\" shall be substituted. [Finance Act, 1963] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><strong>Amendment of section 146</strong></p><p><strong>10.</strong> In section 146 of the Income-tax Act, for the words and figures \"in accordance with the provisions of section 143 or 144\", the words and figures \"in accordance with the provisions of section 143 or section 144\" shall be substituted.</p><p>[Finance Act, 1963]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":54,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1963/section/10/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}