{"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":"155","heading":"Amendment of Act 28 of 2016","text":"PART XIII AMENDMENTS TO THE FINANCE ACT, 2016 Amendment of Act 28 of 2016. 155. In the Finance Act, 2016,— (i) | in section 50, for the words, figures and letters \"with effect from the 1st day of April, 2017\", the words, figures and letters \"and shall be deemed to have been substituted with effect from the 1st day of April, 2013\" shall be substituted; (ii) | in section 197, clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of June, 2016.","html":"<p><i> <b>PART XIII</b> </i></p><p><b>AMENDMENTS TO THE FINANCE ACT, 2016</b></p><p><b> Amendment of Act 28 of 2016.</b></p><p><b> 155. </b>In the Finance Act, 2016,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in section 50, for the words, figures and letters \"with effect from the 1st day of April, 2017\", the words, figures and letters \"and shall be deemed to have been substituted with effect from the 1st day of April, 2013\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in section 197, clause (<i>c</i>) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of June, 2016.</td></tr></table></div>","words":92,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/155/","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."}