{"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":"40","heading":"Amendment of section 198","text":"Amendment of section 198. 40. In section 198 of the Income-tax Act, for the portion begin­ning with the words and figures \"the provisions of sections 192\" and ending with the word, figures and letter \"section 196D\", the words \"the foregoing provisions of this Chapter\" shall be substi­tuted with effect from the 1st day of October, 2004. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 198.</b></p><p><b>40.</b> In section 198 of the Income-tax Act, for the portion begin­ning with the words and figures \"the provisions of sections 192\" and ending with the word, figures and letter \"section 196D\", the words \"the foregoing provisions of this Chapter\" shall be substi­tuted with effect from the 1st day of October, 2004.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":62,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2004/section/40/","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."}