{"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":"62","heading":"Amendment of section 153C","text":"Amendment of section 153C. 62. In section 153C of the Income-tax Act, in sub-section (1),— (a) | in the long line, after the words \"total income of such other person\", the words \"for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made and\" shall be inserted; (b) | in the second proviso, after the words \"requisition is made\", the words, brackets, figures and letter \"and for the relevant assessment year or years as referred to in sub-section (1) of section 153A\" shall be inserted.","html":"<p><b> Amendment of section 153C.</b></p><p><b> 62.</b> In section 153C of the Income-tax Act, in sub-section (1),<i>—</i></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in the long line, after the words \"total income of such other person\", the words \"for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made and\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the second proviso, after the words \"requisition is made\", the words, brackets, figures and letter \"and for the relevant assessment year or years as referred to in sub-section (1) of section 153A\" shall be inserted.</td></tr></table></div>","words":97,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/62/","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."}