{"act":{"id":"finance-act-2012","short_title":"The Finance Act, 2012","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2012-2013.","act_number":null,"act_year":2012,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":121,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2012/"},"unit":"section","section":{"number":"117","heading":"Amendment of section 17A","text":"Amendment of section 17A. 117. In section 17A of the Wealth-tax Act, with effect from the 1st day of July, 2012,— (i) in sub-section (1), in the second proviso, for the words, letters and figures \"commencing on the 1st day of April, 2004 or any subsequent year\", the words, letters and figures \"commencing on or after the 1st day of April, 2004 but before the 1st day of April, 2010\" shall be substituted; (ii) in sub-section (2), in the second proviso, for the words, letters and figures \"after the 1st day of April, 2005\", the words, letters and figures \"after the 1st day of April, 2005 but before the 1st day of April, 2011\" shall be substituted; (iii) in sub-section (3), in the second proviso, for the words, letters and figures \"after the 1st day of April, 2005\", the words, letters and figures \"after the 1st day of April, 2005 but before the 1st day of April, 2011\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 17A.</b></p><p><b>117.</b> In section 17A of the Wealth-tax Act, with effect from the 1st day of July, 2012,—</p><p>(<i>i</i>) in sub-section (1), in the second proviso, for the words, letters and figures \"commencing on the 1st day of April, 2004 or any subsequent year\", the words, letters and figures \"commencing on or after the 1st day of April, 2004 but before the 1st day of April, 2010\" shall be substituted;</p><p>(<i>ii</i>) in sub-section (2), in the second proviso, for the words, letters and figures \"after the 1st day of April, 2005\", the words, letters and figures \"after the 1st day of April, 2005 but before the 1st day of April, 2011\" shall be substituted;</p><p>(<i>iii</i>) in sub-section (3), in the second proviso, for the words, letters and figures \"after the 1st day of April, 2005\", the words, letters and figures \"after the 1st day of April, 2005 but before the 1st day of April, 2011\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":167,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2012/section/117/","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."}