{"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":"38","heading":"Amendment of Chapter X","text":"Amendment of Chapter X. 38. In sections 92C, 92D and section 92E of Chapter X of the Income-tax Act, for the words \"international transaction\" wherever they occur, the words \"international transaction or specified domestic transaction\" shall respectively be substituted with effect from the 1st day of April, 2013. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of Chapter X.</b></p><p><b>38. </b>In sections 92C, 92D and section 92E of Chapter X of the Income-tax Act, for the words \"international transaction\" wherever they occur, the words \"international transaction or specified domestic transaction\" shall respectively be substituted with effect from the 1st day of April, 2013.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":54,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2012/section/38/","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."}