{"act":{"id":"finance-act-2005","short_title":"The Finance Act, 2005","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2005-2006.","act_number":"18","act_year":2005,"enact_date":"2005-05-13","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":70,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2005/"},"unit":"section","section":{"number":"113","heading":"Amendment of Act 5 of 1873","text":"CHAPTER VIII MISCELLANEOUS Amendment of Act 5 of 1873. 113. In section 3 of the Government Savings Banks Act, 1873, in the definition of \"depositor\", the following proviso shall be inserted, namely:— ‘Provided that on and after the date on which the Finance Bill, 2005 receives the assent of the President, the provisions of this clause shall have effect as if for the words \"a person\", the words \"an individual\" had been substituted.’. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b><i>CHAPTER VIII</i></b></p><p><b>MISCELLANEOUS</b></p><p><b>Amendment of Act 5 of 1873.</b></p><p><b>113. </b>In section 3 of the Government Savings Banks Act, 1873, in the definition of \"depositor\", the following proviso shall be inserted, namely:—</p><p>‘<b>Provided</b> that on and after the date on which the Finance Bill, 2005 receives the assent of the President, the provisions of this clause shall have effect as if for the words \"a person\", the words \"an individual\" had been substituted.’.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":79,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2005/section/113/","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."}