{"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":"33","heading":"Amendment of section 142A","text":"Amendment of section 142A. 33. In section 142A of the Income-tax Act, in sub-section (1), for the words, figures and letter \"section 69B is required to be made\", the words, figures, letter and brackets \"section 69B or fair market value of any property referred to in sub-section (2) of section 56 is required to be made\" shall be substituted with effect from the 1st day of July, 2010. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 142A.</b></p><p><b>33.</b> In section 142A of the Income-tax Act, in sub-section (1), for the words, figures and letter \"section 69B is required to be made\", the words, figures, letter and brackets \"section 69B or fair market value of any property referred to in sub-section (2) of section 56 is required to be made\" shall be substituted with effect from the 1st day of July, 2010.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":74,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2010/section/33/","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."}