{"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":"53","heading":"Amendment of section 246A","text":"Amendment of section 246A. 53. In section 246A of the Income-tax Act, in sub-section (1), in clause (a), in the opening portion, for the words \"an order against the assessee\", the words, brackets, figures and letters \"an order passed by a Joint Commissioner under clause (ii ) of sub-section (3) of section 115VP or an order against the asses­see\" shall be substituted with effect from the 1st day of Octo­ber, 2004. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 246A.</b></p><p><b>53.</b> In section 246A of the Income-tax Act, in sub-section (1), in clause (<i>a</i>), in the opening portion, for the words \"an order against the assessee\", the words, brackets, figures and letters \"an order passed by a Joint Commissioner under clause (<i>ii</i> ) of sub-section (3) of section 115VP or an order against the asses­see\" shall be substituted with effect from the 1st day of Octo­ber, 2004.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":77,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2004/section/53/","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."}