{"act":{"id":"finance-act-1976","short_title":"The Finance Act, 1976","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1976-1977.","act_number":"66","act_year":1976,"enact_date":"1976-05-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":32,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1976/"},"unit":"section","section":{"number":"9","heading":"Amendment of section 37","text":"Amendment of section 37 9. In section 37 of the Income-tax Act,- (a) in sub-section (2A)- (i) in clause (i), for the words, figures and letter \"section 33 or section 33A\", the words, figures and letters \"section 32A or : o section 33 or section 33A \"shall be substituted; (ii) in the Explanation, the words, brackets, figure and letter \"and sub-section (2B) \"shall be omitted with effect from the 1st day of April, 1977; (b) sub-section (2B) shall be omitted with effect from the 1st day of April, 1977. [Finance Act, 1976] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 37</b></p><p><b>9.</b> In section 37 of the Income-tax Act,-</p><p>(<i>a</i>) in sub-section (<i>2A)-</i></p><p>(<i>i</i>) in clause (<i>i</i>), for the words, figures and letter \"section 33 or section 33A\", the words, figures and letters \"section 32A or : o section 33 or section 33A \"shall be substituted;</p><p>(<i>ii</i>) in the <i>Explanation,</i> the words, brackets, figure and letter \"and sub-section (<i>2B</i>) \"shall be omitted with effect from the 1st day of April, 1977;</p><p>(<i>b</i>) sub-section (<i>2B</i>) shall be omitted with effect from the 1st day of April, 1977.</p><p>[Finance Act, 1976]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":98,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1976/section/9/","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."}