{"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":"63","heading":"Amendment of section 140A","text":"Amendment of section 140A. 63. In section 140A of the Income-tax Act, with effect from the 1st day of June, 2003,— (a ) in sub-section (1), for the words, figures and letters \", as the case may be, section 158BC\", the words, figures and letters \"section 153A or, as the case may be, section 158BC\" shall be substituted; (b ) in sub-section (2), for the words, figures and letters \"an assessment under section 158BC\", the words, figures and letters \"an assessment under section 153A or section 158BC\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 140A.</b></p><p><b>63.</b> In section 140A of the Income-tax Act, with effect from the 1st day of June, 2003,—</p><p>(<i>a</i> ) in sub-section (1), for the words, figures and letters \", as the case may be, section 158BC\", the words, figures and letters \"section 153A or, as the case may be, section 158BC\" shall be substituted;</p><p>(<i>b</i> ) in sub-section (2), for the words, figures and letters \"an assessment under section 158BC\", the words, figures and letters \"an assessment under section 153A or section 158BC\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":96,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2003/section/63/","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."}