{"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":"73","heading":"Amendment of section 253","text":"Amendment of section 253. 73. In section 253 of the Income-tax Act, in sub-section (1) with effect from the 1st day of October, 2009,— (a ) in clause (c), for the words, figures and letter \"Director under section 272A;\", the words, figures, and letter \"Director under section 272A; or\" shall be substituted; (b ) after clause (c), the following clause shall be inserted, namely:— \"(d) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 253.</b></p><p><b>73. </b>In section 253 of the Income-tax Act, in sub-section (1) with effect from the 1st day of October, 2009,—</p><p>(<i>a</i> ) in clause (<i>c</i>), for the words, figures and letter \"Director under section 272A;\", the words, figures, and letter \"Director under section 272A; or\" shall be substituted;</p><p>(<i>b</i> ) after clause (<i>c</i>), the following clause shall be inserted, namely:—</p><p>\"(<i>d</i>) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":109,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/73/","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."}