{"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":"51","heading":"Amendment of section 282B","text":"Amendment of section 282B. 51. In section 282B of the Income-tax Act [as inserted by section 78 of the Finance (No. 2) Act, 2009 (33 of 2009)], with effect from the 1st day of October, 2010,— (a ) in sub-section (1), for the words \"income-tax authority shall\", the words, figures and letters \"income-tax authority shall, on or after the 1st day of July, 2011,\" shall be substituted; (b ) in sub-section (3), for the words \"received by\", the words, figures and letters \"received, on or after the 1st day of July, 2011, by\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 282B.</b></p><p><b>51.</b> In section 282B of the Income-tax Act [as inserted by section 78 of the Finance (No. 2) Act, 2009 (33 of 2009)], with effect from the 1st day of October, 2010,—</p><p>(<i>a</i> ) in sub-section (1), for the words \"income-tax authority shall\", the words, figures and letters \"income-tax authority shall, on or after the 1st day of July, 2011,\" shall be substituted;</p><p>(<i>b</i> ) in sub-section (3), for the words \"received by\", the words, figures and letters \"received, on or after the 1st day of July, 2011, by\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":102,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2010/section/51/","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."}