{"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":"3","heading":"Amendment of section 2","text":"CHAPTER III DIRECT TAXES Income-tax Amendment of section 2. 3. In section 2 of the Income-tax Act, with effect from the 1st day of April, 2014,— (a) | in clause (1A),— (1) | in sub-clause (c), in the proviso, in clause (ii),— (i) | in item (A), the words \"according to the last preceding census of which the relevant figures have been published before the first day of the previous year\" shall be omitted; (ii) | for item (B), the following item shall be substituted, namely:— \"(B) in any area within the distance, measured aerially,— (I) | not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten thousand but not exceeding one lakh; or (II) | not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than one lakh but not exceeding ten lakh; or (III) | not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten lakh.\"; (2) | after Explanation 3, the following Explanation shall be inserted, namely:— 'Explanation 4.—For the purposes of clause (ii) of the proviso to sub-clause (c), \"population\" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;'; (b) | in clause (14), in sub-clause (iii),— (i) | in item (a), the words \"according to the last preceding census of which the relevant figures have been published before the first day of the previous year\" shall be omitted; (ii) | for item (b), the following shall be substituted, namely:— '(b) in any area within the distance, measured aerially,— (I) | not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) | not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) | not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten lakh. Explanation.—For the purposes of this sub-clause, \"population\" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;'. © Copyright. Taxmann Publications Pvt. Ltd.","html":"

CHAPTER III

DIRECT TAXES

Income-tax

Amendment of section 2.

3. In section 2 of the Income-tax Act, with effect from the 1st day of April, 2014,—

(a)in clause (1A),—
(1)in sub-clause (c), in the proviso, in clause (ii),—
(i)in item (A), the words \"according to the last preceding census of which the relevant figures have been published before the first day of the previous year\" shall be omitted;
(ii)for item (B), the following item shall be substituted, namely:—
\"(B) in any area within the distance, measured aerially,—
(I)not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten thousand but not exceeding one lakh; or
(II)not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than one lakh but not exceeding ten lakh; or
(III)not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten lakh.\";
(2)after Explanation 3, the following Explanation shall be inserted, namely:—
'Explanation 4.—For the purposes of clause (ii) of the proviso to sub-clause (c), \"population\" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;';
(b)in clause (14), in sub-clause (iii),—
(i)in item (a), the words \"according to the last preceding census of which the relevant figures have been published before the first day of the previous year\" shall be omitted;
(ii)for item (b), the following shall be substituted, namely:—
'(b) in any area within the distance, measured aerially,—
(I)not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or
(II)not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or
(III)not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten lakh.

Explanation.—For the purposes of this sub-clause, \"population\" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;'.

© Copyright. Taxmann Publications Pvt. Ltd.

","words":466,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/3/","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."}