{"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":"53","heading":"Amendment of section 272A","text":"Amendment of section 272A. 53. In section 272A of the Income-tax Act, in sub-section (2), in the proviso, after the words, figures and letter \"returns under sections 206 and 206C\", the words, brackets, figures and letter \"and statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C\" shall be inserted with effect from the 1st day of June, 2006. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 272A.</b></p><p><b>53. </b>In section 272A of the Income-tax Act, in sub-section (2), in the proviso, after the words, figures and letter \"returns under sections 206 and 206C\", the words, brackets, figures and letter \"and statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C\" shall be inserted with effect from the 1st day of June, 2006.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":71,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2006/section/53/","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."}