{"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":"78","heading":"Amendment of sections 198 to 200, 202 to 203A and 205","text":"Amendment of sections 198 to 200, 202 to 203A and 205. 78. In sections 198, 199, 200, 202, 203, 203A and 205 of the Income-tax Act, with effect from the 1st day of June, 1992, for the words, figures and letter \"and section 196B\", the words, figures and letters \", section 196B and section 196C\" shall be substituted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>Amendment of sections 198 to 200, 202 to 203A and 205.</p><p><b>78.</b> In sections 198, 199, 200, 202, 203, 203A and 205 of the Income-tax Act, with effect from the 1st day of June, 1992, for the words, figures and letter \"and section 196B\", the words, figures and letters \", section 196B and section 196C\" shall be substituted.</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/78/","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."}