{"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":"19","heading":"Amendment of section 43","text":"Amendment of section 43. 19. In section 43 of the Income-tax Act, in clause (6),— (a) in Explanation 2A, for the words \"book value of the assets\", the words \"written down value of the assets\" shall be substituted; (b) in Explanation 2B,— (i) for the words \"value of the assets as appearing in the books of account\", the words \"written down value of the trans­ferred assets as appearing in the books of account\" shall be substituted; (ii) the proviso shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 43.</b></p><p><b>19.</b> In section 43 of the Income-tax Act, in clause (<i>6</i>),—</p><p>(<i>a</i>) in <i>Explanation 2A</i>, for the words \"book value of the assets\", the words \"written down value of the assets\" shall be substituted;</p><p>(<i>b</i>) in <i>Explanation 2B</i>,—</p><p>(<i>i</i>) for the words \"value of the assets as appearing in the books of account\", the words \"written down value of the trans­ferred assets as appearing in the books of account\" shall be substituted;</p><p>(<i>ii</i>) the proviso shall be omitted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":88,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2000/section/19/","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."}