{"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":"28","heading":"Amendment of section 44AB","text":"Amendment of section 44AB. 28. In section 44AB of the Income-tax Act,— (a) in the second proviso, after the words \"and a further report\", the words \"by an accountant\" shall be inserted; (b) in the Explanation occurring at the end, for clause (ii), the following clause shall be substituted, namely:— ‘(ii) \"specified date\", in relation to the accounts of the assessee of the previous year relevant to an assessment year, means the 31st day of October of the assessment year.’. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 44AB.</b></p><p><b>28.</b> In section 44AB of the Income-tax Act,—</p><p>(<i>a</i>) in the second proviso, after the words \"and a further report\", the words \"by an accountant\" shall be inserted;</p><p>(<i>b</i>) in the <i>Explanation</i> occurring at the end, for clause (<i>ii</i>), the following clause shall be substituted, namely:—</p><p>‘(<i>ii</i>) \"specified date\", in relation to the accounts of the assessee of the previous year relevant to an assessment year, means the 31st day of October of the assessment year.’.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":86,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2001/section/28/","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."}