{"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":"65","heading":"Amendment of section 253","text":"Amendment of section 253. 65. In section 253 of the Income-tax Act, in sub-section (1), after clause (e), the following clause shall be inserted with effect from the 1st day of June, 2015, namely:— \"(f) | an order passed by the prescribed authority under sub-clause (vi)or sub-clause (via)of clause (23C)of section 10.\".","html":"<p><b>Amendment of section 253.</b></p><p><b>65.</b> In section 253 of the Income-tax Act, in sub-section (1), after clause (<i>e</i>), the following clause shall be inserted with effect from the 1st day of June, 2015, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>f</i>)</td><td></td><td>an order passed by the prescribed authority under sub-clause (<i>vi</i>)or sub-clause (<i>via</i>)of clause (<i>23C</i>)of section 10.\".</td></tr></table></div>","words":52,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/65/","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."}