{"act":{"id":"finance-act-2006","short_title":"The Finance Act, 2006","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2006-2007.","act_number":null,"act_year":2006,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":66,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2006/"},"unit":"section","section":{"number":"39","heading":"Amendment of section 155","text":"Amendment of section 155. 39. In section 155 of the Income-tax Act, in sub-section (14), with effect from the 1st day of April, 2007,— (a ) for the words and figures \"credit for tax deducted in accordance with the provisions of section 199\", the words, figures and letter \"credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C\" shall be substituted; (b ) for the word and figures \"section 203\", the words, figures and letter \"section 203 or section 206C\" shall be substituted; (c ) in the proviso, for the words \"income from which the tax has been deducted\", the words \"income from which the tax has been deducted or income on which the tax has been collected\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 155.</b></p><p><b>39. </b>In section 155 of the Income-tax Act, in sub-section (14), with effect from the 1st day of April, 2007,—</p><p>(<i>a</i> ) for the words and figures \"credit for tax deducted in accordance with the provisions of section 199\", the words, figures and letter \"credit for tax deducted or collected in accordance with the provisions of section 199 or, as the case may be, section 206C\" shall be substituted;</p><p>(<i>b</i> ) for the word and figures \"section 203\", the words, figures and letter \"section 203 or section 206C\" shall be substituted;</p><p>(<i>c</i> ) in the proviso, for the words \"income from which the tax has been deducted\", the words \"income from which the tax has been deducted or income on which the tax has been collected\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":139,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2006/section/39/","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."}