{"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":"73","heading":"Amendment of section 194","text":"Amendment of section 194. 73. In section 194 of the Income-tax Act,— (a ) in the first proviso, in clause (b), for the words \"one thousand rupees\", the words \"two thousand five hundred rupees\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of August, 2002; (b ) after the second proviso, the following proviso shall be inserted, namely:— \" Provided also  that no such deduction shall be made in respect of any dividends referred to in section 115-O.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 194.</b></p><p><b>73.</b> In section 194 of the Income-tax Act,—</p><p>(<i>a</i> ) in the first proviso, in clause (<i>b</i>), for the words \"one thousand rupees\", the words \"two thousand five hundred rupees\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of August, 2002;</p><p>(<i>b</i> ) after the second proviso, the following proviso shall be inserted, namely:—</p><p>\" <b>Provided</b> <b>also </b> that no such deduction shall be made in respect of any dividends referred to in section 115-O.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":93,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2003/section/73/","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."}