{"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":"58","heading":"Amendment of section 197A","text":"Amendment of section 197A. 58. In section 197A of the Income-tax Act, in sub-section (1C), the words, figures and letter \"and is entitled to a deduction from the amount of income-tax on his total income referred to in section 88B\" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 2006. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 197A.</b></p><p><b>58. </b>In section 197A of the Income-tax Act, in sub-section (1C), the words, figures and letter \"and is entitled to a deduction from the amount of income-tax on his total income referred to in section 88B\" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 2006.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":66,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2007/section/58/","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."}