{"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":"9","heading":"Amendment of section 12AA","text":"Amendment of section 12AA. 9. In section 12AA of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (1), the words \"Chief Commissioner or\" shall be omitted; (b ) after sub-section (1), the following sub-section shall be inserted, namely :— \"(1A) All applications, pending before the Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 12AA.</b></p><p><b>9.</b> In section 12AA of the Income-tax Act, with effect from the 1st day of June, 1999,—</p><p>(<i>a</i> ) in sub-section (1), the words \"Chief Commissioner or\" shall be omitted;</p><p>(<i>b</i> ) after sub-section (1), the following sub-section shall be inserted, namely :—</p><p>\"(1A) All applications, pending before the Chief Commissioner on which no order has been passed under clause (<i>b</i>) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":111,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/9/","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."}