{"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":"50","heading":"Amendment of section 131","text":"Amendment of section 131. 50. In section 131 of the Income-tax Act, in sub-section (1), for the words \"and Chief Commissioner or Commissioner\", the words \",Chief Commissioner or Commissioner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144C\" shall be substituted with effect from the 1st day of Octo­ber, 2009. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 131.</b></p><p><b>50.</b> In section 131 of the Income-tax Act, in sub-section (1), for the words \"and Chief Commissioner or Commissioner\", the words \",Chief Commissioner or Commissioner and the Dispute Resolution Panel referred to in clause (<i>a</i>) of sub-section (15) of section 144C\" shall be substituted with effect from the 1st day of Octo­ber, 2009.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":63,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/50/","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."}