{"act":{"id":"finance-act-2019-no-2","short_title":"The Finance Act, 2019 (No. 2)","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":217,"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-2/"},"unit":"section","section":{"number":"168","heading":"Amendment of section 44","text":"Amendment of section 44 168. In section 44 of the principal Act, in sub-section (1), for the words \"National Housing Bank\" at both the places where they occur, the words \"National Housing Bank or the Reserve Bank, as the case may be,\" shall be substituted.","html":"<p><b><b>Amendment of section 44</b></b></p><p><b><b>168</b>. </b>In section 44 of the principal Act, in sub-section (<i>1</i>), for the words \"National Housing Bank\" at both the places where they occur, the words \"National Housing Bank or the Reserve Bank, as the case may be,\" shall be substituted.</p>","words":45,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/168/","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."}