{"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":"47","heading":"Amendment of section 195","text":"Amendment of section 195 47. In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019,— (a) | in sub-section (2), for the words \"to the Assessing Officer to determine, by general or special order\", the words \"in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed\" shall be substituted; (b) | in sub-section (7), for the words \"to the Assessing Officer to determine, by general or special order\", the words \"in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed\" shall be substituted.","html":"<p><b><b>Amendment of section 195</b></b></p><p><b><b>47</b>.</b> In section 195 of the Income-tax Act, with effect from the 1st day of November, 2019,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (2), for the words \"to the Assessing Officer to determine, by general or special order\", the words \"in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (7), for the words \"to the Assessing Officer to determine, by general or special order\", the words \"in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed\" shall be substituted.</td></tr></table></div>","words":105,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/47/","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."}