{"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":"83","heading":"Amendment of section 253","text":"Amendment of section 253. 83. In section 253 of the Income-tax Act, in sub-section (1), in clause (f), after the words \"authority under\", the words, brackets and figures \"sub-clause (iv) or sub-clause (v) or\" shall be inserted.","html":"<p><b> Amendment of section 253.</b></p><p><b> 83.</b> In section 253 of the Income-tax Act, in sub-section (1), in clause (<i>f</i>), after the words \"authority under\", the words, brackets and figures \"sub-clause (<i>iv</i>) or sub-clause (<i>v</i>) or\" shall be inserted.</p>","words":37,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/83/","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."}