{"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":"89","heading":"Amendment of section 234A","text":"Amendment of section 234A. 89. In section 234A of the Income-tax Act, with effect from the 1st day of June, 2003,— (a ) in sub-section (1), in Explanation 3, for the words and figures \"under section 147\", the words, figures and letter \"under section 147 or section 153A\" shall be substituted; (b ) in sub-section (3),— (i) in the opening portion, for the words and figures \"by a notice under section 148\", the words, figures and letter \"by a notice under section 148 or section 153A\" shall be substituted; (ii) in clause (b), after the word and figures \"section 147\", the words, figures and letter \"or reassessment under sec­tion 153A\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 234A.</b></p><p><b>89.</b> In section 234A of the Income-tax Act, with effect from the 1st day of June, 2003,—</p><p>(<i>a</i> ) in sub-section (1), in <i>Explanation 3,</i> for the words and figures \"under section 147\", the words, figures and letter \"under section 147 or section 153A\" shall be substituted;</p><p>(<i>b</i> ) in sub-section (3),—</p><p>(<i>i</i>) in the opening portion, for the words and figures \"by a notice under section 148\", the words, figures and letter \"by a notice under section 148 or section 153A\" shall be substituted;</p><p>(<i>ii</i>) in clause (<i>b</i>), after the word and figures \"section 147\", the words, figures and letter \"or reassessment under sec­tion 153A\" shall be inserted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":119,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2003/section/89/","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."}