{"act":{"id":"finance-act-2002","short_title":"The Finance Act, 2002","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2002-2003.","act_number":null,"act_year":2002,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":124,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2002/"},"unit":"section","section":{"number":"106","heading":"Amendment of section 273B","text":"Amendment of section 273B. 106. In section 273B of the Income-tax Act, with effect from the 1st day of June, 2002,— (a ) after the words, brackets, figures and letters \"sub-section (1) of section 272AA or\", the words, figures and letter \"section 272B or\" shall be inserted; (b ) for the words, figures and letters \"section 272BB or\", the words, figures, letters and brackets \"section 272BB or sub-section (1) of section 272BBB or\" shall be substituted with effect from the 1st day of June, 2002. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 273B.</b></p><p><b>106.</b> In section 273B of the Income-tax Act, with effect from the 1st day of June, 2002,—</p><p>(<i>a</i> ) after the words, brackets, figures and letters \"sub-section (1) of section 272AA or\", the words, figures and letter \"section 272B or\" shall be inserted;</p><p>(<i>b</i> ) for the words, figures and letters \"section 272BB or\", the words, figures, letters and brackets \"section 272BB or sub-section (1) of section 272BBB or\" shall be substituted with effect from the 1st day of June, 2002.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":91,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/106/","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."}