{"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":"4","heading":"Amendment of section 9","text":"Amendment of section 9. 4. In section 9 of the Income-tax Act, in sub-section (1), in clause (vi), for Explanation 3, the following Explanation shall be substituted with effect from the 1st day of April, 2001, namely:— ‘Explanation 3.—For the purposes of this clause, \"computer soft­ware\" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized electronic data;’. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 9.</b></p><p><b>4.</b> In section 9 of the Income-tax Act, in sub-section (1), in clause (<i>vi</i>), for <i>Explanation 3</i>, the following <i>Explanation</i> shall be substituted with effect from the 1st day of April, 2001, namely:—</p><p><i>‘Explanation 3.</i>—For the purposes of this clause, \"computer soft­ware\" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized electronic data;’.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":78,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2000/section/4/","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."}