{"act":{"id":"finance-act-2019-no-1","short_title":"The Finance Act, 2019 (No. 1)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.","act_number":null,"act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":22,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-1/"},"unit":"section","section":{"number":"1","heading":"Short title and commencement","text":"THE FINANCE ACT, 2019 An Act to continue the existing rates of income-tax for the financial year 2019-20 and to provide for certain relief to taxpayers and to make amendments in certain enactments. Be it enacted by Parliament in the Seventieth Year of the Republic of India as follows:— CHAPTER I PRELIMINARY Short title and commencement 1. (1) This Act may be called the Finance Act, 2019. (2) Save as otherwise provided in this Act, sections 2 to 10 shall come into force on the 1st day of April, 2019.","html":"<p>THE FINANCE ACT, 2019</p><p>An Act to continue the existing rates of income-tax for the financial year 2019-20 and to provide for certain relief to taxpayers and to make amendments in certain enactments.</p><p>Be it enacted by Parliament in the Seventieth Year of the Republic of India as follows:—</p><p>CHAPTER I</p><p><b>PRELIMINARY</b></p><p><b>Short title and commencement</b></p><p><b>1. </b>(1) This Act may be called the Finance Act, 2019.</p><p><span class=\"num\">(2)</span> Save as otherwise provided in this Act, sections 2 to 10 shall come into force on the 1st day of April, 2019.</p>","words":90,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-1/section/1/","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."}