{"act":{"id":"finance-act-2000","short_title":"The Finance Act, 2000","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2000-2001.","act_number":null,"act_year":2000,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":82,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2000/"},"unit":"section","section":{"number":"18","heading":"Amendment of section 36","text":"Amendment of section 36. 18. In section 36 of the Income-tax Act, in sub-section (1), in clause (viia), in the Explanation, in clause (v), for the words, brackets and figures \"approved by the Central Government under clause (viii) of this sub-section\", the words, brackets and figures \"eligible for deduction under clause (viii) of this sub-section\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 36.</b></p><p><b>18.</b> In section 36 of the Income-tax Act, in sub-section (1), in clause (<i>viia</i>), in the <i>Explanation</i>, in clause (<i>v</i>), for the words, brackets and figures \"approved by the Central Government under clause (<i>viii</i>) of this sub-section\", the words, brackets and figures \"eligible for deduction under clause (<i>viii</i>) of this sub-section\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":64,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2000/section/18/","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."}