{"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":"76","heading":"Amendment of section 272A","text":"Amendment of section 272A. 76. In section 272A of the Income-tax Act, in sub-section (2), with effect from the 1st day of June, 2015,— (a) | after clause (i), the following clause shall be inserted, namely:— \"(m)to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A)of section 200 or sub-section (3A)of section 206C,\"; (b) | in the first proviso, for the words, brackets, figures and letter \"statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C\", the words, brackets, figures and letters \"statements under sub-section (2A)or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A)of section 206C\" shall be substituted.","html":"<p><b>Amendment of section 272A.</b></p><p><b>76.</b> In section 272A of the Income-tax Act, in sub-section (2), with effect from the 1st day of June, 2015,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>after clause (<i>i</i>), the following clause shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>m</i>)to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A)of section 200 or sub-section (3A)of section 206C,\";</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the first proviso, for the words, brackets, figures and letter \"statements under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C\", the words, brackets, figures and letters \"statements under sub-section (2A)or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A)of section 206C\" shall be substituted.</td></tr></table></div>","words":121,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/76/","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."}