{"act":{"id":"finance-act-2001","short_title":"The Finance Act, 2001","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2001-2002.","act_number":null,"act_year":2001,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":102,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2001/"},"unit":"section","section":{"number":"100","heading":"Amendment of section 34A","text":"Amendment of section 34A. 100. In section 34A of the Wealth-tax Act, with effect from the 1st day of June, 2001,— (a) in sub-section (3), for the words \"fifteen per cent\", the words \"nine per cent\" shall be substituted; (b) in sub-section (4B), in clause (a), for the words \"one per cent\", the words \"three-fourth per cent\" shall be substitut­ed. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 34A.</b></p><p><b>100.</b> In section 34A of the Wealth-tax Act, with effect from the 1st day of June, 2001,—</p><p>(<i>a</i>) in sub-section (3), for the words \"fifteen per cent\", the words \"nine per cent\" shall be substituted;</p><p>(<i>b</i>) in sub-section (4B), in clause (<i>a</i>), for the words \"one per cent\", the words \"three-fourth per cent\" shall be substitut­ed.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":66,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2001/section/100/","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."}