{"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":"50","heading":"Amendment of section 115JA","text":"Amendment of section 115JA. 50. In section 115JA of the Income-tax Act, with effect from the 1st day of April, 2001,— (i) in sub-section (1), after the words, figures and let­ters \"the 1st day of April, 1997\", the words, figures and letters \"but before the 1st day of April, 2001\" shall be inserted; (ii) in sub-section (2), in the Explanation, in item (i) below clause (f), in the proviso, after the words, figures and letters \"the 1st day of April, 1997\", the words, figures and letters \"but ending before the 1st day of April, 2001\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 115JA.</b></p><p><b>50.</b> In section 115JA of the Income-tax Act, with effect from the 1st day of April, 2001,—</p><p>(<i>i</i>) in sub-section (1), after the words, figures and let­ters \"the 1st day of April, 1997\", the words, figures and letters \"but before the 1st day of April, 2001\" shall be inserted;</p><p>(<i>ii</i>) in sub-section (2), in the <i>Explanation</i>, in item (<i>i</i>) below clause (<i>f</i>), in the proviso, after the words, figures and letters \"the 1st day of April, 1997\", the words, figures and letters \"but ending before the 1st day of April, 2001\" shall be inserted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":104,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2000/section/50/","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."}