{"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":"44","heading":"Amendment of section 115A","text":"Amendment of section 115A. 44. In section 115A of the Income-tax Act, with effect from the 1st day of July, 2012, in sub-section (1), in clause (a),— (a) in sub-clause (ii), for the word, brackets, figures and letter \"clause (iia)\", the words, brackets, figures and letters \"sub-clause (iia) or sub-clause (iiaa)\" shall be substituted; (b) after sub-clause (iia), the following sub-clause shall be inserted, namely:— \"(iiaa) interest of the nature and extent referred to in section 194LC; or\"; (c) in item (BA), after the word, brackets, figures and letter \"sub-clause (iia)\", the words, brackets, figures and letters \"or sub-clause (iiaa)\" shall be inserted; (d) in item (D), after the word, brackets, figures and letter \"sub-clause (iia)\", the word, brackets, figures and letters \", sub-clause (iiaa)\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 115A.</b></p><p><b>44. </b>In section 115A of the Income-tax Act, with effect from the 1st day of July, 2012, in sub-section (1)<i>, </i>in clause (<i>a</i>),—</p><p>(<i>a</i>) in sub-clause (<i>ii</i>), for the word, brackets, figures and letter \"clause (<i>iia</i>)\", the words, brackets, figures and letters \"sub-clause (<i>iia</i>) or sub-clause (<i>iiaa</i>)\" shall be substituted;</p><p>(<i>b</i>) after sub-clause (<i>iia</i>), the following sub-clause shall be inserted, namely:—</p><p>\"(<i>iiaa</i>) interest of the nature and extent referred to in section 194LC; or\";</p><p>(<i>c</i>) in item (<i>BA</i>)<i>, </i>after the word, brackets, figures and letter \"sub-clause (<i>iia</i>)\", the words, brackets, figures and letters \"or sub-clause (<i>iiaa</i>)\" shall be inserted;</p><p>(<i>d</i>) in item (<i>D</i>), after the word, brackets, figures and letter \"sub-clause (<i>iia</i>)\", the word, brackets, figures and letters \", sub-clause (<i>iiaa</i>)\" shall be inserted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":134,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2012/section/44/","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."}