{"act":{"id":"finance-act-1991","short_title":"The Finance Act, 1991","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1991-1992.","act_number":"49","act_year":1991,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":120,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1991/"},"unit":"section","section":{"number":"25","heading":"Amendment of section 80CCA","text":"Amendment of section 80CCA. 25. In section 80CCA of the Income-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (1), in clause (i), the brackets and words \"(hereafter in this section referred to as the National Savings Scheme)\" shall be omitted; (b) in sub-section (2), in clause (a), for the words \"under the National Savings Scheme\", the words, brackets, letter and figure \"under the scheme referred to in clause (i) of sub-section (1)\" shall be substituted; (c) in Explanation 1, for the words \"under the National Savings Scheme\", the words, brackets, letter and figure \"under the scheme referred to in clause (i) of sub-section (1)\" shall be substituted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80CCA.</b></p><p><b>25.</b> In section 80CCA of the Income-tax Act, with effect from the 1st day of October, 1991,—</p><p>(<i>a</i>) in sub-section (<i>1</i>), in clause (<i>i</i>), the brackets and words \"(hereafter in this section referred to as the National Savings Scheme)\" shall be omitted;</p><p>(<i>b</i>) in sub-section (<i>2</i>), in clause (<i>a</i>), for the words \"under the National Savings Scheme\", the words, brackets, letter and figure \"under the scheme referred to in clause (<i>i</i>) of sub-section (<i>1</i>)\" shall be substituted;</p><p>(<i>c</i>) in <i>Explanation 1</i>, for the words \"under the National Savings Scheme\", the words, brackets, letter and figure \"under the scheme referred to in clause (<i>i</i>) of sub-section (<i>1</i>)\" shall be substituted.</p><p>[Finance (No. 2) Act, 1991]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":124,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1991/section/25/","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."}