{"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":"68","heading":"Amendment of section 206A","text":"Amendment of section 206A. 68. In section 206A of the Income-tax Act, with effect from the 1st day of October, 2009— (a ) in sub-section (1), for the words, figures and letters \"quarterly returns for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year\", the words \"such statements for such period as may be prescribed\" shall be substituted; (b ) in sub-section (2), for the words \"quarterly returns\", the words \"such statements\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 206A.</b></p><p><b>68.</b> In section 206A of the Income-tax Act, with effect from the 1st day of October, 2009—</p><p>(<i>a</i> ) in sub-section (1), for the words, figures and letters \"quarterly returns for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year\", the words \"such statements for such period as may be prescribed\" shall be substituted;</p><p>(<i>b</i> ) in sub-section (2), for the words \"quarterly returns\", the words \"such statements\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":93,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/68/","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."}