{"act":{"id":"finance-act-1992","short_title":"The Finance Act, 1992","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1992-1993.","act_number":"18","act_year":1992,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":109,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1992/"},"unit":"section","section":{"number":"100","heading":"Amendment of Schedule I","text":"Amendment of Schedule I. 100. In Schedule I of the Wealth-tax Act, with effect from the 1st day of April, 1993,— (a) for the brackets, words and figure \"(See section 3)\", the brackets, words and figures ''(See section 3(1)]\" shall be substituted; (b) Part II shall be omitted; (c) rules 1, 3, 4 and 5 shall be omitted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>Amendment of Schedule I.</p><p><b>100.</b> In Schedule I of the Wealth-tax Act, with effect from the 1st day of April, 1993<i>,</i>—</p><p>(<i>a</i>) for the brackets, words and figure \"(See section 3)\", the brackets, words and figures <i>''(See</i> section 3(<i>1</i>)]\" shall be substituted;</p><p>(<i>b</i>) Part II shall be omitted;</p><p>(<i>c</i>) rules 1, 3, 4 and 5 shall be omitted.</p><p>[Finance Act, 1992]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":67,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1992/section/100/","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."}