{"act":{"id":"finance-act-2004","short_title":"The Finance Act, 2004","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2004-2005.","act_number":null,"act_year":2004,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":68,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2004/"},"unit":"section","section":{"number":"20","heading":"Amendment of section 87","text":"Amendment of section 87. 20. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2005,— (a ) in sub-section (1), for the words, figures and letters \"sections 88, 88A, 88B and 88C\", the words, figures and letters \"sections 88, 88A, 88B, 88C, 88D and 88E\" shall be substituted; (b ) in sub-section (2), after the words, figures and letter \"or section 88C\", the words, figures and letters \"or section 88D or section 88E\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 87.</b></p><p><b>20.</b> In section 87 of the Income-tax Act, with effect from the 1st day of April, 2005,—</p><p>(<i>a</i> ) in sub-section (1), for the words, figures and letters \"sections 88, 88A, 88B and 88C\", the words, figures and letters \"sections 88, 88A, 88B, 88C, 88D and 88E\" shall be substituted;</p><p>(<i>b</i> ) in sub-section (2), after the words, figures and letter \"or section 88C\", the words, figures and letters \"or section 88D or section 88E\" shall be inserted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":88,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2004/section/20/","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."}