{"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":"206","heading":"Amendment of section 10","text":"Amendment of section 10 206. In section 10 of the principal Act,— (i) | in sub-section (3), after the word \"assess\", the words \"or reassess\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2015; (ii) | in sub-section (4), after the word \"assessment\", the words \"or reassessment\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2015.","html":"<p><b><b>Amendment of section 10</b></b></p><p><b><b>206</b>.</b> In section 10 of the principal Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (3), after the word \"assess\", the words \"or reassess\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2015;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (4), after the word \"assessment\", the words \"or reassessment\" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2015.</td></tr></table></div>","words":78,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/206/","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."}