{"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":"54","heading":"Amendment of section 115R","text":"Amendment of section 115R. 54. In section 115R of the Income-tax Act, with effect from the 1st day of April, 2003,— (a ) in sub-section (1), for the words \"any amount of income distributed by the Unit Trust of India to its unit holders\", the words, figures and letters \"any amount of income distributed on or before the 31st day of March, 2002 by the Unit Trust of India to its unit holders\" shall be substituted; (b ) in sub-section (2), for the words \"any amount of income distributed by a Mutual Fund to its unit holders\", the words, figures and letters \"any amount of income distributed on or before the 31st day of March, 2002 by a Mutual Fund to its unit holders\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 115R.</b></p><p><b>54.</b> In section 115R of the Income-tax Act, with effect from the 1st day of April, 2003,—</p><p>(<i>a</i> ) in sub-section (1), for the words \"any amount of income distributed by the Unit Trust of India to its unit holders\", the words, figures and letters \"any amount of income distributed on or before the 31st day of March, 2002 by the Unit Trust of India to its unit holders\" shall be substituted;</p><p>(<i>b</i> ) in sub-section (2), for the words \"any amount of income distributed by a Mutual Fund to its unit holders\", the words, figures and letters \"any amount of income distributed on or before the 31st day of March, 2002 by a Mutual Fund to its unit holders\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":133,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/54/","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."}