{"act":{"id":"finance-act-1997","short_title":"The Finance Act, 1997","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1997-1998.","act_number":null,"act_year":1997,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":80,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1997/"},"unit":"section","section":{"number":"43","heading":"Amendment of section 143","text":"Amendment of section 143. 43. In section 143 of the Income-tax Act in sub-section (1), in clause (a) with effect from the 1st day of April, 1998,— (i) for the second proviso, the following proviso shall be substituted, namely :— \"Provided further that an intimation shall be sent to the assessee whether or not any adjustment has been made under the first proviso and notwithstanding that no tax or interest is due from him.\"; (ii) in the third proviso, the words \"for any tax or inter­est due\" shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 143.</b></p><p><b>43</b>. In section 143 of the Income-tax Act in sub-section (1), in clause (a) with effect from the 1st day of April, 1998,—</p><p><span class=\"num\">(i)</span> for the second proviso, the following proviso shall be substituted, namely :—</p><p><b> \"Provided further</b> that an intimation shall be sent to the assessee whether or not any adjustment has been made under the first proviso and notwithstanding that no tax or interest is due from him.\";</p><p><span class=\"num\">(ii)</span> in the third proviso, the words \"for any tax or inter­est due\" shall be omitted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":96,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1997/section/43/","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."}