{"act":{"id":"finance-act-1999","short_title":"The Finance Act, 1999","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1999-2000.","act_number":null,"act_year":1999,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":102,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1999/"},"unit":"section","section":{"number":"52","heading":"Amendment of section 80L","text":"Amendment of section 80L. 52. In section 80L of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2000,— (a ) clauses (v) and (va) shall be omitted; (b ) in clause (x), the proviso shall be omitted; (c ) in the proviso, the words, brackets, figures and letter \"clause (v) or (va )\" shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80L.</b></p><p><b>52.</b> In section 80L of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2000,—</p><p>(<i>a</i> ) clauses (<i>v</i>) and (<i>va</i>) shall be omitted;</p><p>(<i>b</i> ) in clause (<i>x</i>), the proviso shall be omitted;</p><p>(<i>c</i> ) in the proviso, the words, brackets, figures and letter \"clause (<i>v</i>) or (<i>va</i> )\" shall be omitted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":68,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/52/","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."}