{"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":"56","heading":"Amendment of section 252","text":"Amendment of section 252. ' 56. In section 252 of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the 1st day of June, 2013, namely:— \"(3) The Central Government shall appoint— (a) | a person who is a sitting or retired Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court; or (b) | the Senior Vice-President or one of the Vice-Presidents of the Appellate Tribunal. to be the President thereof.\".' © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 252.</b></p><p><b>' 56.</b> In section 252 of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the 1st day of June, 2013, namely:—</p><p>\"(3) The Central Government shall appoint—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>a person who is a sitting or retired Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court; or</td></tr><tr><td>(<i>b</i>)</td><td></td><td>the Senior Vice-President or one of the Vice-Presidents of the Appellate Tribunal.</td></tr><tr><td></td><td></td><td>to be the President thereof.\".'</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":97,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/56/","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."}