{"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":"72","heading":"Amendment of section 246A","text":"Amendment of section 246A. 72. In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of October, 2009,— ( i)  in clause (a),  for the words, brackets and figures \"under sub-section (3) of section 143\", the words, brackets and figures \"under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel\" shall be substituted; (ii ) in clause (b), after the words and figures \"under section 147\", the words \"except an order passed in pursuance of directions of the Dispute Resolution Panel\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 246A.</b></p><p><b>72. </b>In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of October, 2009,—</p><p><i> </i>( <i>i</i>)<i> </i> in clause (<i>a</i>), <i> </i>for the words, brackets and figures \"under sub-section (3)<i> </i>of section 143\", the words, brackets and figures \"under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel\" shall be substituted;</p><p>(<i>ii</i> ) in clause (<i>b</i>), after the words and figures \"under section 147\", the words \"except an order passed in pursuance of directions of the Dispute Resolution Panel\" shall be inserted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":105,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/72/","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."}