{"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":"21","heading":"Amendment of section 43B","text":"Amendment of section 43B. 21. In section 43B of the Income-tax Act, with effect from the 1st day of April, 2004,— (a ) in clause (e),— (i) for the words \"term loan\", the words \"loan or advances\" shall be substituted; (ii) for the words \"such loan\", the words \"such loan or advances\" shall be substituted; (b ) in the first proviso, the words, brackets and letters \"referred to in clause (a) or clause (c) or clause (d) or clause (e ) or clause (f)\" shall be omitted; (c ) the second proviso shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 43B.</b></p><p><b>21.</b> In section 43B of the Income-tax Act, with effect from the 1st day of April, 2004,—</p><p>(<i>a</i> ) in clause (<i>e</i>),—</p><p>(<i>i</i>) for the words \"term loan\", the words \"loan or advances\" shall be substituted;</p><p>(<i>ii</i>) for the words \"such loan\", the words \"such loan or advances\" shall be substituted;</p><p>(<i>b</i> ) in the first proviso, the words, brackets and letters \"referred to in clause (<i>a</i>) or clause (<i>c</i>) or clause (<i>d</i>) or clause (<i>e</i> ) or clause (<i>f</i>)\" shall be omitted;</p><p>(<i>c</i> ) the second proviso shall be omitted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":101,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2003/section/21/","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."}