{"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":"60","heading":"Amendment of section 272A","text":"Amendment of section 272A. 60. In section 272A of the Income-tax Act, in sub-section (2), after clause (k), the following clause shall be inserted with effect from the 1st day of June, 2005, namely:— \"(l ) to deliver or cause to be delivered the quarterly return within the time specified in sub-section (1) of section 206A,\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 272A.</b></p><p><b>60. </b>In section 272A of the Income-tax Act, in sub-section (2), after clause (<i>k</i>), the following clause shall be inserted with effect from the 1st day of June, 2005, namely:—</p><p>\"(<i>l</i> ) to deliver or cause to be delivered the quarterly return within the time specified in sub-section (1) of section 206A,\".</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-2005/section/60/","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."}