{"act":{"id":"finance-act-2017","short_title":"The Finance Act, 2017","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2017-2018.","act_number":null,"act_year":2017,"enact_date":"2017-04-17","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":198,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2017/"},"unit":"section","section":{"number":"10","heading":"Amendment of section 12AA","text":"Amendment of section 12AA. 10. In section 12AA of the Income-tax Act, with effect from the 1st day of April, 2018,— (a) | in sub-section (1), after the word, brackets and letters \"clause (aa)\", the words, brackets and letters \"or clause (ab)\" shall be inserted; (b) | in sub-section (2), after the word, brackets and letters \"clause (aa)\", the words, brackets and letters \"or clause (ab)\" shall be inserted.","html":"<p><b> Amendment of section 12AA.</b></p><p><b> 10. </b>In section 12AA of the Income-tax Act, with effect from the 1st day of April, 2018,<i>—</i></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (1), after the word, brackets and letters \"clause (<i>aa</i>)\", the words, brackets and letters \"or clause (<i>ab</i>)\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (2), after the word, brackets and letters \"clause (<i>aa</i>)\", the words, brackets and letters \"or clause (<i>ab</i>)\" shall be inserted.</td></tr></table></div>","words":69,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/10/","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."}