{"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":"50","heading":"Amendment of section 204","text":"Amendment of section 204. 50. In section 204,— (A) | In clause (iia), for the words \"authorised dealer\", the words \"authorised person\" shall be substituted; (B) | In the Explanation, for clause (b), the following clause shall be substituted, namely:— '(b) \"authorised person\" shall have the meaning assigned to it in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999).' © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 204.</b></p><p><b>50.</b> In section 204,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>A</i>)</td><td></td><td>In clause (<i>iia</i>), for the words \"authorised dealer\", the words \"authorised person\" shall be substituted;</td></tr><tr><td>(<i>B</i>)</td><td></td><td>In the <i>Explanation, </i>for clause (<i>b</i>), the following clause shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>'(<i>b</i>) \"authorised person\" shall have the meaning assigned to it in clause (<i>c</i>) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999).'</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":72,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/50/","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."}