{"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":"50","heading":"Amendment of section 197A","text":"Amendment of section 197A. 50. In section 197A of the Income-tax Act, with effect from the 1st day of June, 2015,— (i) | in sub-section (1A), for the words, figures and letter \"section 193 or section 194A\" at both the places where they occur, the words, figures and letters \"section 192A or section 193 or section 194A or section 194DA\" shall respectively be substituted; (ii) | in sub-section (1C), for the words, figures and letter \"section 193 or section 194 or section 194A\" at both the places where they occur, the words, figures and letters \"section 192A or section 193 or section 194 or section 194A or section 194DA\" shall respectively be substituted.","html":"<p><b>Amendment of section 197A.</b></p><p><b>50.</b> In section 197A 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 (1A), for the words, figures and letter \"section 193 or section 194A\" at both the places where they occur, the words, figures and letters \"section 192A or section 193 or section 194A or section 194DA\" shall respectively be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (1C), for the words, figures and letter \"section 193 or section 194 or section 194A\" at both the places where they occur, the words, figures and letters \"section 192A or section 193 or section 194 or section 194A or section 194DA\" shall respectively be substituted.</td></tr></table></div>","words":113,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/50/","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."}