{"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":"4","heading":"Substitution of reference of certain expression by other expression","text":"Substitution of reference of certain expression by other expression. 4. In the Income-tax Act, for the expression \"the Foreign Exchange Regulation Act, 1973 (46 of 1973)\", wherever it occurs, the expression \"the Foreign Exchange Management Act, 1999 (42 of 1999)\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Substitution of reference of certain expression by other expression.</b></p><p><b> 4.</b> In the Income-tax Act, for the expression \"the Foreign Exchange Regulation Act, 1973 (46 of 1973)\", wherever it occurs, the expression \"the Foreign Exchange Management Act, 1999 (42 of 1999)\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":49,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/4/","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."}