{"act":{"id":"finance-act-2007","short_title":"The Finance Act, 2007","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2007-2008.","act_number":null,"act_year":2007,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":96,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2007/"},"unit":"section","section":{"number":"144","heading":"Amendment of section 94 of Act 18 of 2005","text":"Amendment of section 94 of Act 18 of 2005. 144. In Chapter VII of the Finance Act, 2005, in section 94, with effect from the 1st day of June, 2007,— (a ) in clause (5), the words \"and includes an office or establishment of the Central Government or the Government of a State\" shall be omitted; (b ) in clause (8),— (i) in sub-clause (a), in item (i), for the words \"twenty-five thousand rupees\", the words \"fifty thousand rupees\" shall be substituted; (ii) in sub-clause (b), in item (i), for the words \"twenty-five thousand rupees\", the words \"fifty thousand rupees\" shall be substituted. ** ** ** © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 94 of Act 18 of 2005.</b></p><p><b>144. </b>In Chapter VII of the Finance Act, 2005, in section 94, with effect from the 1st day of June, 2007,—</p><p>(<i>a</i> ) in clause (<i>5</i>), the words \"and includes an office or establishment of the Central Government or the Government of a State\" shall be omitted;</p><p>(<i>b</i> ) in clause (<i>8</i>),—</p><p>(<i>i</i>) in sub-clause (<i>a</i>), in item (<i>i</i>), for the words \"twenty-five thousand rupees\", the words \"fifty thousand rupees\" shall be substituted;</p><p>(<i>ii</i>) in sub-clause (<i>b</i>), in item (<i>i</i>), for the words \"twenty-five thousand rupees\", the words \"fifty thousand rupees\" shall be substituted.</p><p>** ** **</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":112,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2007/section/144/","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."}