{"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":"60","heading":"Amendment of section 21","text":"Amendment of section 21. 60. In section 21 of the Interest-tax Act, after the figures and brackets \"2(44)\", the figures \", 119\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1991. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 21.</b></p><p><b>60</b>. In section 21 of the Interest-tax Act, after the figures and brackets \"2(44)\", the figures \", 119\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1991.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":48,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1997/section/60/","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."}