{"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":"77","heading":"Amendment of section 4 of Act 45 of 1974","text":"Interest-tax Amendment of section 4 of Act 45 of 1974. 77. In the Interest-tax Act, 1974 in section 4, after sub-sec­tion (2), the following sub-section shall be inserted with effect from the 1st day of April, 2001, namely:— \"(3) Notwithstanding anything contained in sub-sections (1) and (2), no interest-tax shall be charged in respect of any charge­able interest accruing or arising after the 31st day of March, 2000.\". ** ** ** © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><i>Interest-tax</i></p><p><b>Amendment of section 4 of Act 45 of 1974.</b></p><p><b>77.</b> In the Interest-tax Act, 1974 in section 4, after sub-sec­tion (2), the following sub-section shall be inserted with effect from the 1st day of April, 2001, namely:—</p><p>\"(3) Notwithstanding anything contained in sub-sections (1) and (2), no interest-tax shall be charged in respect of any charge­able interest accruing or arising after the 31st day of March, 2000.\".</p><p>** ** **</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":77,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2000/section/77/","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."}