{"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":"4","heading":"Amendment of section 10","text":"Amendment of section 10. 4. In section 10 of the Income-tax Act, with effect from the 1st day of April, 2006,— (a ) in clause (4), in sub-clause (ii), the second proviso shall be omitted; (b ) in clause (6BB) , for the words, figures and letters \"entered into after the 31st day of March, 2005\", the words, figures and letters \"entered into after the 30th day of September, 2005\" shall be substituted; (c ) in clause (10D) , in sub-clause (c ), in the second proviso, for the words, brackets, figures and letter \"Explanation  to sub-section (2A) of section 88\", the words, brackets, figures and letters \"Explanation to sub-section (3) of section 80C or the Explanation to sub-section (2A) of section 88, as the case may be\" shall be substituted; (d ) in clause (15) , in sub-clause (iv ), in item (fa) , the words, figures and letters \"before the 1st day of April, 2005\" shall be omitted; (e ) in clause (15A) , in the proviso, for the words, figures and letters \"the 1st day of April, 2005\", the words, figures and letters \"the 1st day of October, 2005\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 10.</b></p><p><b>4.</b> In section 10 of the Income-tax Act, with effect from the 1st day of April, 2006,—</p><p>(<i>a</i> ) in clause (<i>4</i>), in sub-clause (<i>ii</i>), the second proviso shall be omitted;</p><p>(<i>b</i> ) in clause (<i>6BB</i>) <i>, </i>for the words, figures and letters \"entered into after the 31st day of March, 2005\", the words, figures and letters \"entered into after the 30th day of September, 2005\" shall be substituted;</p><p>(<i>c</i> ) in clause (<i>10D</i>) <i>, </i>in sub-clause (<i>c</i> ), in the second proviso, for the words, brackets, figures and letter <i>\"Explanation </i> to sub-section (2A)<i> </i>of section 88\", the words, brackets, figures and letters <i>\"Explanation </i>to sub-section (3) of section 80C or the <i>Explanation </i>to sub-section (2A) of section 88, as the case may be\" shall be substituted;</p><p>(<i>d</i> ) in clause (<i>15</i>) <i>, </i>in sub-clause (<i>iv</i> ), in item (<i>fa</i>) <i>, </i>the words, figures and letters \"before the 1st day of April, 2005\" shall be omitted;</p><p>(<i>e</i> ) in clause (<i>15A</i>) <i>, </i>in the proviso, for the words, figures and letters \"the 1st day of April, 2005\", the words, figures and letters \"the 1st day of October, 2005\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":201,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2005/section/4/","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."}