{"act":{"id":"finance-act-2013","short_title":"The Finance Act, 2013","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2013-2014.","act_number":null,"act_year":2013,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":142,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2013/"},"unit":"section","section":{"number":"24","heading":"Amendment of section 90A","text":"Amendment of section 90A. 24. In section 90A of the Income-tax Act,— (a) | sub-section (2A) shall be omitted; (b) | after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely:— \"(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee even if such provisions are not beneficial to him.\"; (c) | in sub-section (4), for the words \"a certificate, containing such particulars as may be prescribed, of his being a resident\", the words \"a certificate of his being a resident\" shall be substituted; (d) | after sub-section (4) and before Explanation 1, the following sub-section shall be inserted, namely:— \"(5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 90A.</b></p><p><b>24.</b> In section 90A of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>sub-section (2A) shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely:—</td></tr><tr><td></td><td></td><td>\"(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee even if such provisions are not beneficial to him.\";</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in sub-section (4), for the words \"a certificate, containing such particulars as may be prescribed, of his being a resident\", the words \"a certificate of his being a resident\" shall be substituted;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>after sub-section (4) and before <i>Explanation 1, </i>the following sub-section shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed.\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":145,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/24/","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."}