{"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":"54","heading":"Amendment of section 22D","text":"Amendment of section 22D. 54. In section 22D of the Wealth-tax Act, in sub-section (4A),— (a ) in clause (ii), after the words, figures and letters \"the 1st day of June, 2007\", the words, figures and letters \"but before the 1st day of June, 2010\" shall be inserted; (b ) after clause (ii), the following clause shall be inserted with effect from the 1st day of June, 2010, namely:— \"(iii) in respect of an application made on or after the 1st day of June, 2010, within eighteen months from the end of the month in which the application was made.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 22D.</b></p><p><b>54.</b> In section 22D of the Wealth-tax Act, in sub-section (4A),—</p><p>(<i>a</i> ) in clause (<i>ii</i>), after the words, figures and letters \"the 1st day of June, 2007\", the words, figures and letters \"but before the 1st day of June, 2010\" shall be inserted;</p><p>(<i>b</i> ) after clause (<i>ii</i>), the following clause shall be inserted with effect from the 1st day of June, 2010, namely:—</p><p>\"(<i>iii</i>) in respect of an application made on or after the 1st day of June, 2010, within eighteen months from the end of the month in which the application was made.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":106,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2010/section/54/","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."}