{"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":"7","heading":"Amendment of section 12AA","text":"Amendment of section 12AA. 7. In section 12AA of the Income-tax Act, in sub-section (3), after the word, brackets and figure \"sub-section (1)\", the words, figures, letter and brackets \"or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)]\" shall be inserted with effect from the 1st day of June, 2010. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 12AA.</b></p><p><b>7.</b> In section 12AA of the Income-tax Act, in sub-section (3), after the word, brackets and figure \"sub-section (1)\", the words, figures, letter and brackets \"or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)]\" shall be inserted with effect from the 1st day of June, 2010.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":73,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2010/section/7/","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."}