{"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":"49","heading":"Amendment of section 196D","text":"Amendment of section 196D. 49. In section 196D of the Income-tax Act, in sub-section (1), for the words, brackets, letters and figures \"any income in respect of securities referred to in clause (a) of sub-section (1) of section 115AD is payable\", the words, brackets, letters and figures \"any income in respect of securities referred to in clause (a) of sub-section (1) of section 115AD, not being income by way of interest referred to in section 194LD, is payable\" shall be substituted with effect from the 1st day of June, 2013; © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 196D.</b></p><p><b>49.</b> In section 196D of the Income-tax Act, in sub-section (1), for the words, brackets, letters and figures \"any income in respect of securities referred to in clause (<i>a</i>) of sub-section (1) of section 115AD is payable\", the words, brackets, letters and figures \"any income in respect of securities referred to in clause (<i>a</i>) of sub-section (1) of section 115AD, not being income by way of interest referred to in section 194LD, is payable\" shall be substituted with effect from the 1st day of June, 2013;</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":96,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/49/","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."}