{"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":"19","heading":"Amendment of section 291","text":"Amendment of section 291 19. In section 297 of the Income-tax. Act, in sub-section (2), in clause (e), before the words, figures and letter \"section 23A of the repealed Act\", the words, brackets and letters \"subject to the provisions of clause (g) and clause (j) of this sub-section\" shall be, and shall be deemed always to have been, inserted. [Finance Act, 1963] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><strong> Amendment of section 291</strong></p><p><strong>19.</strong><i> </i>In section 297 of the Income-tax. Act, in sub-section (<i>2</i>), in clause (<i>e</i>), before the words, figures and letter \"section 23A of the repealed Act\", the words, brackets and letters \"subject to the provisions of clause (<i>g</i>) and clause (<i>j</i>) of this sub-section\" shall be, and shall be deemed always to have been, inserted.</p><p>[Finance Act, 1963]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":68,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1963/section/19/","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."}