{"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":"98","heading":"Amendment of section 4","text":"Expenditure-tax Amendment of section 4. 98. In the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act), in section 4, in clause (a), with effect from the 1st day of April, 2000,— (a ) in the first proviso, for the words, brackets, figures and letters \"clause (ii) of sub-section (5) of section 80-IA\", the words, brackets letters and figures \"clause (a) of sub-section (7) of section 80-IB\" shall be substituted; (b ) in the second proviso, for the words, letters, brackets and figures \"clause (iia) of sub-section (5) of section 80-IA\", the words, brackets, figures and letters \"clause (a) of sub-section (7) of section 80-IB\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><i>Expenditure-tax</i></p><p><b>Amendment of section 4.</b></p><p><b>98.</b> In the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act), in section 4, in clause (<i>a</i>), with effect from the 1st day of April, 2000,—</p><p>(<i>a</i> ) in the first proviso, for the words, brackets, figures and letters \"clause (<i>ii</i>) of sub-section (5) of section 80-IA\", the words, brackets letters and figures \"clause (<i>a</i>) of sub-section (7) of section 80-IB\" shall be substituted;</p><p>(<i>b</i> ) in the second proviso, for the words, letters, brackets and figures \"clause (<i>iia</i>) of sub-section (5) of section 80-IA\", the words, brackets, figures and letters \"clause (<i>a</i>) of sub-section (7) of section 80-IB\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":118,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1999/section/98/","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."}