{"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":"8","heading":"Amendment of section 12","text":"Amendment of section 12. 8. In section 12 of the Income-tax Act, in sub-section (3), with effect from the 3rd day of February, 2001,— (a ) after the words, brackets, letters and figures \"in terms of clause (d) of sub-section (2) of section 80G\", the words, brackets, figures and letter \"in respect of which accounts of income and expenditure have not been rendered to the authority prescribed under clause (v) of sub-section (5C) of that section, in the manner specified in that clause, or\" shall be inserted and shall be deemed to have been inserted; (b ) for the words, figures and letters \"or before the 31st day of March, 2002\", the words, figures and letters \"or before the 31st day of March, 2003\" shall be substituted and shall be deemed to have been substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 12.</b></p><p><b>8.</b> In section 12 of the Income-tax Act, in sub-section (3), with effect from the 3rd day of February, 2001,—</p><p>(<i>a</i> ) after the words, brackets, letters and figures \"in terms of clause (<i>d</i>) of sub-section (2) of section 80G\", the words, brackets, figures and letter \"in respect of which accounts of income and expenditure have not been rendered to the authority prescribed under clause (<i>v</i>) of sub-section (5C) of that section, in the manner specified in that clause, or\" shall be inserted and shall be deemed to have been inserted;</p><p>(<i>b</i> ) for the words, figures and letters \"or before the 31st day of March, 2002\", the words, figures and letters \"or before the 31st day of March, 2003\" shall be substituted and shall be deemed to have been substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":141,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/8/","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."}