{"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":"68","heading":"Amendment of section 180A","text":"Amendment of section 180A. 68. In section 180A of the Income-tax Act, for the words \"during the previous year\", the words, figures and letters \"during the previous year relevant to the assessment year commencing on the 1st day of April, 2000 or earlier assessment years\" shall be substituted with effect from the 1st day of April, 2000. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 180A.</b></p><p><b>68.</b> In section 180A of the Income-tax Act, for the words \"during the previous year\", the words, figures and letters \"during the previous year relevant to the assessment year commencing on the 1st day of April, 2000 or earlier assessment years\" shall be substituted with effect from the 1st day of April, 2000.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":63,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/68/","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."}