{"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":"52","heading":"Amendment of section 133","text":"Amendment of section 133. 52. In section 133 of the Income-tax Act,— (i) | in the first proviso, for the words \"and the Principal Commissioner or Commissioner\", the words \"or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director\" shall be substituted; (ii) | in the second proviso, after the words \"Director or Principal Commissioner or Commissioner\", the words \", other than the Joint Director or Deputy Director or Assistant Director,\" shall be inserted.","html":"<p><b> Amendment of section 133.</b></p><p><b> 52. </b>In section 133 of the Income-tax Act,<i>—</i></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the first proviso, for the words \"and the Principal Commissioner or Commissioner\", the words \"or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in the second proviso, after the words \"Director or Principal Commissioner or Commissioner\", the words \", other than the Joint Director or Deputy Director or Assistant Director,\" shall be inserted.</td></tr></table></div>","words":80,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/52/","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."}