{"act":{"id":"finance-act-2009","short_title":"The Finance Act, 2009","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.","act_number":null,"act_year":2009,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":89,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2009/"},"unit":"section","section":{"number":"49","heading":"Insertion of new section 115WM","text":"Insertion of new section 115WM. 49. After section 115WL of the Income-tax Act, the following section shall be inserted, namely:— \"115WM. Chapter XII-H not to apply after a certain date.—Nothing contained in this Chapter shall apply, in respect of any assess­ment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Insertion of new section 115WM.</b></p><p><b>49.</b> After section 115WL of the Income-tax Act, the following section shall be inserted, namely:—</p><p>\"115WM. <i>Chapter XII-H not to apply after a certain date.</i>—Nothing contained in this Chapter shall apply, in respect of any assess­ment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":64,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/49/","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."}