{"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":"63","heading":"Amendment of section 234C","text":"Amendment of section 234C. 63. In section 234C of the Income-tax Act, in sub-section (I), in the opening portion, after the words \"in any financial year,\", the words and figures \"the assessee who is liable to pay advance tax under section 208 has failed to pay such tax or\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 234C.</b></p><p><b>63.</b> In section 234C of the Income-tax Act, in sub-section (<i>I</i>), in the opening portion, after the words \"in any financial year,\", the words and figures \"the assessee who is liable to pay advance tax under section 208 has failed to pay such tax or\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989.</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/63/","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."}