{"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":"106","heading":"Amendment of Section 4","text":"Amendment of Section 4. 106. In the Expenditure-tax Act, in section 4, in clause (b), after the words, letters and figures \"the 1st day of October, 1991\", the words, figures and letters \"but not after the 31st day 0f, May, 1992\" shall be inserted with effect from the 1st day of June, 1992. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>Amendment of Section 4.</p><p><b>106.</b> In the Expenditure-tax Act, in section 4, in clause (<i>b</i>), after the words, letters and figures \"the 1st day of October, 1991\", the words, figures and letters \"but not after the 31st day <sub>0</sub>f, May, 1992\" shall be inserted with effect from the 1st day of June, 1992.</p><p>[Finance Act, 1992]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":62,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1992/section/106/","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."}