{"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":"53","heading":"Amendment of section 133A","text":"Amendment of section 133A. 53. In section 133A of the Income-tax Act, in sub-section (1),— (i) | in the long line, for the portion beginning with \"at which a business or profession\" and ending with \"such business or profession—\", the following shall be substituted, namely:— \"at which a business or profession or an activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, and require any proprietor, trustee, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession or such activity for charitable purpose—\"; (ii) | in the Explanation, after the words \"business or profession\" wherever they occur, the words \"or activity for charitable purpose\" shall be inserted.","html":"<p><b> Amendment of section 133A.</b></p><p><b> 53. </b>In section 133A of the Income-tax Act, in sub-section (1),<i>—</i></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the long line, for the portion beginning with \"at which a business or profession\" and ending with \"such business or profession—\", the following shall be substituted, namely:<i>—</i></td></tr><tr><td></td><td></td><td>\"at which a business or profession or an activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, and require any proprietor, trustee, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession or such activity for charitable purpose—\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in the <i>Explanation</i>, after the words \"business or profession\" wherever they occur, the words \"or activity for charitable purpose\" shall be inserted.</td></tr></table></div>","words":145,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/53/","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."}