{"act":{"id":"finance-act-2018","short_title":"The Finance Act, 2018","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.","act_number":"13","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":227,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2018/"},"unit":"section","section":{"number":"143","heading":"Amendment of section 4","text":"Amendment of section 4 143. In the principal Act, in section 4, in sub-section (1),— (i) | clause (a) shall be omitted; (ii) | in clause (b), the words \"and one-fourth of the\" shall be omitted; (iii) | in clause (c), in sub-clause (i), the words \"and three-fifth of the'' shall be omitted.","html":"<p><b>Amendment of section 4</b></p><p><b>143. </b>In the principal Act, in section 4, in sub-section (1),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>clause (<i>a</i>) shall be omitted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>b</i>), the words \"and one-fourth of the\" shall be omitted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>in clause (<i>c</i>), in sub-clause (<i>i</i>), the words \"and three-fifth of the'' shall be omitted.</td></tr></table></div>","words":53,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/143/","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."}