{"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":"31","heading":"Amendment of section 80GGA","text":"Amendment of section 80GGA. 31. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2003,— (i ) in clause (c), in the opening portion, for the words \"any sum paid by the assessee in the previous year\", the words, figures and letters \"any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002\" shall be substituted; (ii ) in clause (cc), in the opening portion, for the words \"any sum paid by the assessee in the previous year\", the words, figures and letters \"any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80GGA.</b></p><p><b>31.</b> In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2003,—</p><p>(<i>i</i> ) in clause (<i>c</i>), in the opening portion, for the words \"any sum paid by the assessee in the previous year\", the words, figures and letters \"any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002\" shall be substituted;</p><p>(<i>ii</i> ) in clause (<i>cc</i>), in the opening portion, for the words \"any sum paid by the assessee in the previous year\", the words, figures and letters \"any sum paid by the assessee in any previous year ending on or before the 31st day of March, 2002\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":130,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/31/","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."}