{"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":"54","heading":"Amendment of section 245R","text":"Amendment of section 245R. 54. In section 245R of the Income-tax Act, in sub-section (2), in the proviso, in clause (iii),— (a) | the words, brackets, figures and letters \"or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N\" shall be omitted; (b) | after the words, brackets, letters and figures \"clause (b) of section 245N\", the words, brackets, figures and letters \"or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N\" shall be inserted with effect from the 1st day of April, 2015. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 245R.</b></p><p><b> 54.</b> In section 245R of the Income-tax Act, in sub-section (2), in the proviso, in clause (<i>iii</i>)<i>,</i>—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>the words, brackets, figures and letters \"or in the case of an applicant falling in sub-clause (<i>iiia</i>) of clause (<i>b</i>) of section 245N\" shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after the words, brackets, letters and figures \"clause (<i>b</i>) of section 245N\", the words, brackets, figures and letters \"or in the case of an applicant falling in sub-clause (<i>iiia</i>) of clause (<i>b</i>) of section 245N\" shall be inserted with effect from the 1st day of April, 2015.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":104,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/54/","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."}