{"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":"66","heading":"Amendment of section 194J","text":"Amendment of section 194J. 66. In section 194J of the Income-tax Act, after the third proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of June, 2017, namely:— \"Provided also that the provisions of this section shall have effect, as if for the words \"ten per cent\", the words \"two per cent\" had been substituted in the case of a payee, engaged only in the business of operation of call centre.\".","html":"<p><b> Amendment of section 194J.</b></p><p><b> 66.</b> In section 194J of the Income-tax Act, after the third proviso and before the <i>Explanation</i>, the following proviso shall be inserted with effect from the 1st day of June, 2017, namely:—</p><p>\"<b>Provided also</b> that the provisions of this section shall have effect, as if for the words \"ten per cent\", the words \"two per cent\" had been substituted in the case of a payee, engaged only in the business of operation of call centre.\".</p>","words":79,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/66/","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."}