{"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":"66","heading":"Amendment of section 158BC","text":"Amendment of section 158BC. 66. In section 158BC of the Income-tax Act, — (a ) in clause (b), for the words and figures \"and section 144\", the words and figures \", section 144 and section 145\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 1995; (b ) for clause (d), the following clause shall be substituted with effect from the 1st day of June, 2002, namely:— \"(d) the assets seized under section 132 or requisitioned under section 132A shall be dealt with in accordance with the provisions of section 132B.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 158BC.</b></p><p><b>66.</b> In section 158BC of the Income-tax Act, —</p><p>(<i>a</i> ) in clause (<i>b</i>), for the words and figures \"and section 144\", the words and figures \", section 144 and section 145\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 1995;</p><p>(<i>b</i> ) for clause (<i>d</i>), the following clause shall be substituted with effect from the 1st day of June, 2002, namely:—</p><p>\"(<i>d</i>) the assets seized under section 132 or requisitioned under section 132A shall be dealt with in accordance with the provisions of section 132B.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":107,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/66/","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."}