{"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":"52","heading":"Amendment of section 228A","text":"Amendment of section 228A 52. In section 228A of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (1),— (i) | for the words \"corresponding law from\", the words \"corresponding law from a resident, or\" shall be substituted; (ii) | for the words \"any Tax Recovery Officer\", the words \"any Tax Recovery Officer having jurisdiction over the resident, or\" shall be substituted; (b) | in sub-section (2),— (i) | for the words \"has property in a country outside India\", the words \"is a resident of a country\" shall be substituted; (ii) | for the words \"forward to the Board\", the words \"or has any property in that country, forward to the Board\" shall be substituted.","html":"<p><b><b>Amendment of section 228A</b></b></p><p><b><b>52</b>.</b> In section 228A of the Income-tax Act, with effect from the 1st day of September, 2019,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (1),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for the words \"corresponding law from\", the words \"corresponding law from a resident, or\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the words \"any Tax Recovery Officer\", the words \"any Tax Recovery Officer having jurisdiction over the resident, or\" shall be substituted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (2),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for the words \"has property in a country outside India\", the words \"is a resident of a country\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the words \"forward to the Board\", the words \"or has any property in that country, forward to the Board\" shall be substituted.</td></tr></table></div>","words":122,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/52/","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."}