{"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":"64","heading":"Amendment of section 158B","text":"Amendment of section 158B. 64. In section 158B of the Income-tax Act, in clause (b), after the words \"for the purposes of this Act\", the words \", or any expense, deduction or allowance claimed under this Act which is found to be false\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 1995. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 158B.</b></p><p><b>64.</b> In section 158B of the Income-tax Act, in clause (<i>b</i>), after the words \"for the purposes of this Act\", the words \", or any expense, deduction or allowance claimed under this Act which is found to be false\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 1995.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":69,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/64/","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."}