{"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":"43","heading":"Amendment of section 80HHF","text":"Amendment of section 80HHF. 43. In section 80HHF of the Income-tax Act, in sub-section (1A), for clauses (ii), (iii) and (iv), the following clauses shall be substituted with effect from the 1st day of April, 2002, namely:— \"(ii) seventy per cent thereof for an assessment year beginning on the 1st day of April, 2002; (iii) fifty per cent thereof for an assessment year beginning on the 1st day of April, 2003; (iv) thirty per cent thereof for an assessment year begin­ning on the 1st day of April, 2004.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80HHF.</b></p><p><b>43.</b> In section 80HHF of the Income-tax Act, in sub-section (1A), for clauses (<i>ii</i>), (<i>iii</i>) and (<i>iv</i>), the following clauses shall be substituted with effect from the 1st day of April, 2002, namely:—</p><p>\"(<i>ii</i>) seventy per cent thereof for an assessment year beginning on the 1st day of April, 2002;</p><p>(<i>iii</i>) fifty per cent thereof for an assessment year beginning on the 1st day of April, 2003;</p><p>(<i>iv</i>) thirty per cent thereof for an assessment year begin­ning on the 1st day of April, 2004.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":94,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2001/section/43/","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."}