{"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":"63","heading":"Amendment of section 245-O","text":"Amendment of section 245-O 63. In section 245-O of the Income-tax Act, in sub-section (3), for clause (d), the following clause shall be substituted, namely:— \"(d) | a law Member from the Indian Legal Service, who is, or is qualified to be, an Additional Secretary to the Government of India.\"","html":"<p><b> Amendment of section 245-O </b></p><p><b> 63.</b> In section 245-O of the Income-tax Act, in sub-section (3), for clause (<i>d</i>), the following clause shall be substituted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>d</i>)</td><td></td><td>a law Member from the Indian Legal Service, who is, or is qualified to be, an Additional Secretary to the Government of India.\"</td></tr></table></div>","words":50,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/63/","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."}