{"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":"22","heading":"Amendment of section 80A","text":"Amendment of section 80A. 22. In section 80A of the Income-tax Act, in sub-section (3),— (i ) after the word, figures and letters, \"section 80-IB\", the words, figures and letters \"or section 80-IC\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2004; (ii ) after the words, figures and letters \"or section 80-IC\"  as so inserted, the words, figures and letters \"or section 80-ID or section 80-IE\" shall be inserted with effect from the 1st day of April, 2008. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80A.</b></p><p><b>22. </b>In section 80A of the Income-tax Act, in sub-section (3),—</p><p>(<i>i</i> ) after the word, figures and letters, \"section 80-IB\", the words, figures and letters \"or section 80-IC\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2004;</p><p>(<i>ii</i> ) after the words, figures and letters \"or section 80-IC\" <b> </b>as so inserted, the words, figures and letters \"or section 80-ID or section 80-IE\" shall be inserted with effect from the 1st day of April, 2008.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":96,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2007/section/22/","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."}