{"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":"60","heading":"Amendment of sections 198 to 200, 202, 203, 203A and 205","text":"Amendment of sections 198 to 200, 202, 203, 203A and 205. 60. In sections 198, 199, 200, 202, 203, 203A and 205 of the Income-tax Act, for the words, figures and letter \"section 195 and section 196A\", the words, figures and letters \"section 194EE, section 194F, section 194G, section 194H, section 195, section 196A and section 196B\" shall be substituted with effect from the 1st day of October, 1991. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of sections 198 to 200, 202, 203, 203A and 205.</b></p><p><b>60.</b> In sections 198, 199, 200, 202, 203, 203A and 205 of the Income-tax Act, for the words, figures and letter \"section 195 and section 196A\", the words, figures and letters \"section 194EE, section 194F, section 194G, section 194H, section 195, section 196A and section 196B\" shall be substituted with effect from the 1st day of October, 1991.</p><p>[Finance (No. 2) Act, 1991]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":80,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1991/section/60/","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."}