{"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":"6","heading":"Amendment of section 11","text":"Amendment of section 11. 6. In section 11 of the Income-tax Act, in sub-section (2), the following proviso shall be inserted at the end and shall be deemed always to have been inserted, namely: — \"Provided that in computing the period of ten. years referred to in clause (a), the period during which the income could not be applied for the purpose for which it is so accumulated or set apart, due to an order or injunction of any court, shall be excluded.\". [Finance Act, 1993] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 11.</b></p><p><b>6.</b> In section 11 of the Income-tax Act, i<sub>n</sub> sub-section (2), the following proviso shall be inserted at the end and shall be deemed always to have been inserted, namely: —</p><p>\"Provided that in computing the period of ten. years referred to in clause (<i>a</i>), the period during which the income could not be applied for the purpose for which it is so accumulated or set apart, due to an order or injunction of any court, shall be excluded.\".</p><p>[Finance Act, 1993]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":92,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1993/section/6/","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."}