{"act":{"id":"finance-act-2010","short_title":"The Finance Act, 2010","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2010-2011.","act_number":null,"act_year":2010,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":60,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2010/"},"unit":"section","section":{"number":"30","heading":"Amendment of section 115JB","text":"Amendment of section 115JB. 30. In section 115JB of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2011,— (a ) for the words, figures and letters \"the 1st day of April, 2010\", the words, figures and letters \"the 1st day of April, 2011\" shall be substituted; (b ) for the words \"fifteen per cent\" at both the places where they occur, the words \"eighteen per cent\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 115JB.</b></p><p><b>30.</b> In section 115JB of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2011,—</p><p>(<i>a</i> ) for the words, figures and letters \"the 1st day of April, 2010\", the words, figures and letters \"the 1st day of April, 2011\" shall be substituted;</p><p>(<i>b</i> ) for the words \"fifteen per cent\" at both the places where they occur, the words \"eighteen per cent\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":81,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2010/section/30/","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."}