{"act":{"id":"finance-act-2003","short_title":"The Finance Act, 2003","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2003-2004.","act_number":null,"act_year":2003,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":108,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2003/"},"unit":"section","section":{"number":"103","heading":"Amendment of section 4","text":"Amendment of section 4. 103. In the Expenditure-tax Act, in section 4, in clause (a), after the words \"the commencement of this Act\", the words, fig­ures and letters \"but not after the 31st day of May, 2003\" shall be inserted with effect from the 1st day of June, 2003. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 4.</b></p><p><b>103.</b> In the Expenditure-tax Act, in section 4, in clause (<i>a</i>), after the words \"the commencement of this Act\", the words, fig­ures and letters \"but not after the 31st day of May, 2003\" shall be inserted with effect from the 1st day of June, 2003.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":55,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2003/section/103/","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."}