{"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":"63","heading":"Amendment of section 158A","text":"Amendment of section 158A. 63. In section 158A of the Income-tax Act, with effect from the 1st day of June, 2002,— (a ) in sub-section (1),— (i) for the words and figures \"before the Supreme Court on a reference under section 257 or in appeal under section 261\", the words, figures and letter \"before the Supreme Court on a reference under section 257 or in appeal under section 260A before the High Court or in appeal under section 261 before the Supreme Court\" shall be substituted; (ii) for the words and figures \"for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261\", the words, figures and letter \"in appeal before the High Court under section 260A or in appeal before the Supreme Court under section 261\" shall be substituted; (b ) in sub-section (4), in clause (b), for the words and figures \"for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261\", the words, figures and letter \"in appeal before the High Court under section 260A or the Supreme Court under section 261\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 158A.</b></p><p><b>63.</b> In section 158A of the Income-tax Act, with effect from the 1st day of June, 2002,—</p><p>(<i>a</i> ) in sub-section (1),—</p><p>(<i>i</i>) for the words and figures \"before the Supreme Court on a reference under section 257 or in appeal under section 261\", the words, figures and letter \"before the Supreme Court on a reference under section 257 or in appeal under section 260A before the High Court or in appeal under section 261 before the Supreme Court\" shall be substituted;</p><p>(<i>ii</i>) for the words and figures \"for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261\", the words, figures and letter \"in appeal before the High Court under section 260A or in appeal before the Supreme Court under section 261\" shall be substituted;</p><p>(<i>b</i> ) in sub-section (4), in clause (<i>b</i>), for the words and figures \"for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261\", the words, figures and letter \"in appeal before the High Court under section 260A or the Supreme Court under section 261\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":216,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/63/","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."}