{"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":"94","heading":"Amendment of section 273B","text":"Amendment of section 273B. 94. In section 273B of the Income-tax Act, with effect from the 1st day of April, 2002,— (a) after the word, figures and letter \"section 271A\", the word, figures and letters \", section 271AA\" shall be inserted; (b) after the word, figures and letter \"section 271B\", the word, figures and letters \", section 271BA\" shall be inserted; (c) after the word, figures and letter \"section 271F\", the word, figures and letter \", section 271G\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 273B.</b></p><p><b>94.</b> In section 273B of the Income-tax Act, with effect from the 1st day of April, 2002,—</p><p>(<i>a</i>) after the word, figures and letter \"section 271A\", the word, figures and letters \", section 271AA\" shall be inserted;</p><p>(<i>b</i>) after the word, figures and letter \"section 271B\", the word, figures and letters \", section 271BA\" shall be inserted;</p><p>(<i>c</i>) after the word, figures and letter \"section 271F\", the word, figures and letter \", section 271G\" shall be inserted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":87,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2001/section/94/","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."}