{"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":"20","heading":"Amendment of section 43B","text":"Amendment of section 43B. 20. In section 43B of the Income-tax Act, in Explanation 4, in clause (c), for the words, brackets and figures \"approved by the Central Government under clause (viii) of sub-section (1) of section 36\", the words, brackets and figures \"eligible for deduc­tion under clause (viii) of sub-section (1) of section 36\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 43B.</b></p><p><b>20.</b> In section 43B of the Income-tax Act, in <i>Explanation 4</i>, in clause (<i>c</i>), for the words, brackets and figures \"approved by the Central Government under clause (<i>viii</i>) of sub-section (1) of section 36\", the words, brackets and figures \"eligible for deduc­tion under clause (<i>viii</i>) of sub-section (1) of section 36\" 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/20/","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."}