{"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":"52","heading":"Amendment of section 200A","text":"Amendment of section 200A. 52. In section 200A of the Income-tax Act, in sub-section (1), for clauses (c) to (e), the following clauses shall be substituted with effect from the 1st day of June, 2015, namely:— \"(c) | the fee, if any, shall be computed in accordance with the provisions of section 234E; (d) | the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b)and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) | an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) | the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor.\".","html":"<p><b>Amendment of section 200A.</b></p><p><b>52.</b> In section 200A of the Income-tax Act, in sub-section (1), for clauses (<i>c</i>) to (<i>e</i>), the following clauses shall be substituted with effect from the 1st day of June, 2015, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>c</i>)</td><td></td><td>the fee, if any, shall be computed in accordance with the provisions of section 234E;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (<i>b</i>)and clause (<i>c</i>) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee;</td></tr><tr><td>(<i>e</i>)</td><td></td><td>an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (<i>d</i>); and</td></tr><tr><td>(<i>f</i>)</td><td></td><td>the amount of refund due to the deductor in pursuance of the determination under clause (<i>d</i>) shall be granted to the deductor.\".</td></tr></table></div>","words":166,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/52/","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."}