{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"152","heading":"Amendment of section 73","text":"Amendment of section 73 152 . In the 1994 Act, in section 73,— (i) | in sub-sections (1), (1A), (2A) and (3), for the words \"eighteen months\", wherever they occur, the words \"thirty months\" shall be substituted; (ii) | in sub-section (4B), in clause (a), for the words \"whose limitation is specified as eighteen months in\", the words \"falling under\" shall be substituted.","html":"<p><b>Amendment of section 73 </b></p><p><b>152 </b>. In the 1994 Act, in section 73,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-sections (<i>1</i>), (<i>1A</i>), (<i>2A</i>) and (<i>3</i>), for the words \"eighteen months\", wherever they occur, the words \"thirty months\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (4B), in clause (<i>a</i>), for the words \"whose limitation is specified as eighteen months in\", the words \"falling under\" shall be substituted.</td></tr></table></div>","words":63,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/152/","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."}