{"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":"77","heading":"Amendment of section 273B","text":"Amendment of section 273B. 77. In section 273B of the Income-tax Act,— (i) | for the words, figures and letters \"section 271FB, section 271G\", the words, figures and letters \"section 271FAB, section 271FB, section 271G, section 271GA\" shall be substituted with effect from the 1st day of April, 2016; (ii) | after the word, figures and letter \"section 271H\", the word, figures and letter \"section 271-I,\" shall be inserted with effect from the 1st day of June, 2015.","html":"<p><b> Amendment of section 273B.</b></p><p><b> 77.</b> In section 273B of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for the words, figures and letters \"section 271FB, section 271G\", the words, figures and letters \"section 271FAB, section 271FB, section 271G, section 271GA\" shall be substituted with effect from the 1st day of April, 2016;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after the word, figures and letter \"section 271H\", the word, figures and letter \"section 271-I,\" shall be inserted with effect from the 1st day of June, 2015.</td></tr></table></div>","words":78,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/77/","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."}