{"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":"38","heading":"Amendment of section 80-IA","text":"Amendment of section 80-IA. 38. In section 80-IA of the Income-tax Act,— (a) in sub-section (3), for the words \"any industrial undertaking\", the words, brackets and figures \"an industrial undertaking referred to in clause (iv) of sub-section (4)\" shall be substituted; (b) in sub-section (4), in clause (i), in the Explanation, for clause (c), the following clause shall be substituted with effect from the 1st day of April, 2001, namely:— \"(c) a water supply project, water treatment system, irriga­tion project, sanitation and sewerage system or solid waste management system;\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80-IA.</b></p><p><b>38.</b> In section 80-IA of the Income-tax Act,—</p><p>(<i>a</i>) in sub-section (3), for the words \"any industrial undertaking\", the words, brackets and figures \"an industrial undertaking referred to in clause (<i>iv</i>) of sub-section (4)\" shall be substituted;</p><p>(<i>b</i>) in sub-section (4), in clause (<i>i</i>), in the <i>Explanation</i>, for clause (<i>c</i>), the following clause shall be substituted with effect from the 1st day of April, 2001, namely:—</p><p>\"(<i>c</i>) a water supply project, water treatment system, irriga­tion project, sanitation and sewerage system or solid waste management system;\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":95,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2000/section/38/","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."}