{"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":"56","heading":"Amendment of section 115-O","text":"Amendment of section 115-O. 56. In section 115-O of the Income-tax Act, in sub-section (1A), in clause (i), with effect from the 1st day of July, 2012,— (i) in sub-clause (a), the word \"and\" shall be inserted at the end; (ii) in sub-clause (b), for the words \"paid tax under this section on such dividend; and\", the words \"paid the tax which is payable under this section on such dividend:\" shall be substituted; (iii) sub-clause (c) shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 115-O.</b></p><p><b>56.</b> In section 115-O of the Income-tax Act, in sub-section (1A), in clause (<i>i</i>), with effect from the 1st day of July, 2012,—</p><p>(<i>i</i>) in sub-clause (<i>a</i>), the word \"and\" shall be inserted at the end;</p><p>(<i>ii</i>) in sub-clause (<i>b</i>), for the words \"paid tax under this section on such dividend; and\", the words \"paid the tax which is payable under this section on such dividend:\" shall be substituted;</p><p>(<i>iii</i>) sub-clause (<i>c</i>) shall be omitted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":85,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2012/section/56/","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."}