{"act":{"id":"finance-act-1993","short_title":"The Finance Act, 1993","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1993-1994.","act_number":"38","act_year":1993,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":43,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1993/"},"unit":"section","section":{"number":"11","heading":"Amendment of section 44C","text":"Amendment of section 44C. 11. In the section 44C of the Income-tax Act,— (a) clause (b) shall be omitted; (b) in the Explanation clause (iii) shall be omitted. [Finance Act, 1993] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 44C.</b></p><p><b>11.</b> In the section 44C of the Income-tax Act,—</p><p>(<i>a</i>) clause (b) shall be omitted;</p><p>(<i>b</i>) in the <i>Explanation</i> clause (<i>iii</i>) shall be omitted.</p><p>[Finance Act, 1993]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":37,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1993/section/11/","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."}