{"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":"25","heading":"Omission of Chapter X-A relating to General Anti-Avoidance Rule","text":"Omission of Chapter X-A relating to General Anti-Avoidance Rule. 25. Chapter X-A of the Income-tax Act [as inserted by section 41 of the Finance Act, 2012 (23 of 2012)] relating to General Anti-Avoidance Rule shall be omitted with effect from the 1st day of April, 2014. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Omission of Chapter X-A relating to General Anti-Avoidance Rule.</b></p><p><b>25.</b> Chapter X-A of the Income-tax Act [as inserted by section 41 of the Finance Act, 2012 (23 of 2012)] relating to General Anti-Avoidance Rule shall be omitted with effect from the 1st day of April, 2014.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":52,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/25/","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."}