{"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":"59","heading":"Amendment of section 295","text":"Amendment of section 295. 59. In section 295 of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2016,— (i) | clause (ee) shall be renumbered as clause (e) and after clause (e) as so renumbered, the following clause shall be inserted, namely:— \"(ee) the matters specified in Chapter X-A;\"; (ii) | after clause (eec), the following clause shall be inserted, namely:— \"(eed) remuneration of Chairperson and members of the Approving Panel under sub-section (18) and procedure and manner for constitution of, functioning and disposal of references by, the Approving Panel under sub-section (21) of section 144BA;\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 295.</b></p><p><b>59.</b> In section 295 of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2016,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>clause (<i>ee</i>) shall be renumbered as clause (<i>e</i>) and after clause (<i>e</i>) as so renumbered, the following clause shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>ee</i>) the matters specified in Chapter X-A;\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after clause (<i>eec</i>), the following clause shall be inserted, namely:—</td></tr><tr><td></td><td></td><td><i> \"</i>(<i>eed</i>) remuneration of Chairperson and members of the Approving Panel under sub-section (18) and procedure and manner for constitution of, functioning and disposal of references by, the Approving Panel under sub-section (21) of section 144BA;\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":108,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/59/","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."}