{"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":"27","heading":"Amendment of section 80DDB","text":"Amendment of section 80DDB. 27. In section 80DDB of the Income-tax Act, in the Explanation, in clause (iv), for the words \"sixty-five years\", the words \"sixty years\" shall be substituted with effect from the 1st day of April, 2013. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80DDB.</b></p><p><b>27. </b>In section 80DDB of the Income-tax Act, in the <i>Explanation, </i>in clause (<i>iv</i>)<i>, </i>for the words \"sixty-five years\", the words \"sixty years\" shall be substituted with effect from the 1st day of April, 2013.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":45,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2012/section/27/","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."}