{"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":"64","heading":"Amendment of section 200","text":"Amendment of section 200. 64. In section 200 of the Income-tax Act, in sub-section (3), for the words, figures and letters \"prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year\", the words \"prepare such statements for such period as may be prescribed\" shall be substituted with effect from the 1st day of October, 2009. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 200.</b></p><p><b>64.</b> In section 200 of the Income-tax Act, in sub-section (3), for the words, figures and letters \"prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year\", the words \"prepare such statements for such period as may be prescribed\" shall be substituted with effect from the 1st day of October, 2009.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":76,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/64/","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."}