{"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":"57","heading":"Amendment of section 253","text":"Amendment of section 253. 57. In section 253 of the Income-tax Act, in sub-section (1),— (a) | clause (e) shall be omitted; (b) | after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2016, namely:— \"(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 253.</b></p><p><b>57.</b> In section 253 of the Income-tax Act, in sub-section (1),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>clause (<i>e</i>) shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after clause (<i>d</i>)<i>, </i>the following clause shall be inserted with effect from the 1st day of April, 2016, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>e</i>) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order.\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":102,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/57/","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."}