{"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":"43","heading":"Amendment of section 80-IB","text":"Amendment of section 80-IB. 43. In section 80-IB of the Income-tax Act, in sub-section (9), with effect from the 1st day of April, 2017,— (a) | in clause (ii), after the words, figures and letters \"the 1st day of April, 1997\", the words, figures and letters \"but not later than the 31st day of March, 2017\" shall be inserted; (b) | in clause (iv), after the words, figures and letters \"the 1st day of April, 2009\", the words, figures and letters \"but not later than the 31st day of March, 2017\" shall be inserted; (c) | in clause (v), after the words, figures and letters \"the 1st day of April, 2009\", the words, figures and letters \"but not later than the 31st day of March, 2017\" shall be inserted.","html":"<p><b>Amendment of section 80-IB.</b></p><p><b>43.</b> In section 80-IB of the Income-tax Act, in sub-section (9), with effect from the 1st day of April, 2017,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in clause (<i>ii</i>), after the words, figures and letters \"the 1st day of April, 1997\", the words, figures and letters \"but not later than the 31st day of March, 2017\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (<i>iv</i>), after the words, figures and letters \"the 1st day of April, 2009\", the words, figures and letters \"but not later than the 31st day of March, 2017\" shall be inserted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in clause (<i>v</i>), after the words, figures and letters \"the 1st day of April, 2009\", the words, figures and letters \"but not later than the 31st day of March, 2017\" shall be inserted.</td></tr></table></div>","words":129,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/43/","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."}