{"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":"62","heading":"Amendment of section 276CC","text":"Amendment of section 276CC. 62. In section 276CC of the Income-tax Act, with effect from the 1st day of April, 2006,— (a ) in the opening portion, after the words \"in due time\", the words, brackets, figures and letters \"the return of fringe benefits which he is required to furnish under sub-section (1) of section 115WD or by notice given under sub-section (2) of the said section or section 115WH or\" shall be inserted; (b ) in the proviso, for the words, brackets and figures \"return of income under sub-section (1) of section 139\", the words, brackets, figures and letters \"return of fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 276CC.</b></p><p><b>62. </b>In section 276CC of the Income-tax Act, with effect from the 1st day of April, 2006,—</p><p>(<i>a</i> ) in the opening portion, after the words \"in due time\", the words, brackets, figures and letters \"the return of fringe benefits which he is required to furnish under sub-section (1)<i> </i>of section 115WD or by notice given under sub-section (2) of the said section or section 115WH or\" shall be inserted;</p><p>(<i>b</i> ) in the proviso, for the words, brackets and figures \"return of income under sub-section (1)<i> </i>of section 139\", the words, brackets, figures and letters \"return of fringe benefits under sub-section (1)<i> </i>of section 115WD or return of income under sub-section (1)<i> </i>of section 139\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":129,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2005/section/62/","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."}