{"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":"19","heading":"Amendment of section 44AA","text":"Amendment of section 44AA. 19. In section 44AA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1993,— (a) for the words \"twenty-five thousand\", at both the places where they occur, the words \"forty thousand\" shall be substituted; (b) for the words \"two hundred and fifty thousand\", at both the places where they occur, the words \"five hundred thousand\" shall be substituted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>Amendment of section 44AA.</p><p><b>19.</b> In section 44AA of the Income-tax Act, in sub-section (<i>2</i>), with effect from the 1st day of April, 1993,—</p><p>(<i>a</i>) for the words \"twenty-five thousand\", at both the places where they occur, the words \"forty thousand\" shall be substituted;</p><p>(<i>b</i>) for the words \"two hundred and fifty thousand\", at both the places where they occur, the words \"five hundred thousand\" shall be substituted.</p><p>[Finance Act, 1992]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":77,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1992/section/19/","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."}