{"act":{"id":"finance-act-2015","short_title":"The Finance Act, 2015","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2015-2016.","act_number":"20","act_year":2015,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":165,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2015/"},"unit":"section","section":{"number":"38","heading":"Amendment of section 154","text":"Amendment of section 154. 38. In section 154 of the Income-tax Act, with effect from the 1st day of June, 2015,— (i) | in sub-section (1), after clause (c), the following clause shall be inserted, namely:— \"(d) amend any intimation under sub-section (1) of section 206CB.\"; (ii) | in sub-section (2), in clause (b), after the words \"or by the deductor\", the words \"or by the collector\" shall be inserted; (iii) | in sub-section (3), after the words \"or the deductor\" wherever they occur, the words \"or the collector\" shall be inserted; (iv) | in sub-section (5), after the words \"or the deductor\" at both the places where they occur, the words \"or the collector\" shall be inserted; (v) | in sub-section (6), after the words \"or the deductor\" at both the places where they occur, the words \"or the collector\" shall be inserted; (vi) | in sub-section (8), after the words \"or by the deductor\", the words \"or by the collector\" shall be inserted.","html":"<p><b>Amendment of section 154.</b></p><p><b>38.</b> In section 154 of the Income-tax Act, with effect from the 1st day of June, 2015,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1), after clause (<i>c</i>), the following clause shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>d</i>) amend any intimation under sub-section (1) of section 206CB.\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (2), in clause (<i>b</i>)<i>,</i> after the words \"or by the deductor\", the words \"or by the collector\" shall be inserted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>in sub-section (3), after the words \"or the deductor\" wherever they occur, the words \"or the collector\" shall be inserted;</td></tr><tr><td>(<i>iv</i>)</td><td></td><td>in sub-section (5), after the words \"or the deductor\" at both the places where they occur, the words \"or the collector\" shall be inserted;</td></tr><tr><td>(<i>v</i>)</td><td></td><td>in sub-section (6), after the words \"or the deductor\" at both the places where they occur, the words \"or the collector\" shall be inserted;</td></tr><tr><td>(<i>vi</i>)</td><td></td><td>in sub-section (8), after the words \"or by the deductor\", the words \"or by the collector\" shall be inserted.</td></tr></table></div>","words":165,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/38/","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."}