{"act":{"id":"finance-act-2020","short_title":"The Finance Act, 2020","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2020-2021.","act_number":null,"act_year":2020,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2020/"},"unit":"section","section":{"number":"39","heading":"Amendment of Section 80JJAA","text":"Amendment of section 80JJAA. 39. In section 80JJAA of the Income-tax Act, in sub-section (2), in clause (c), for the words, brackets and figures \"alongwith the return of income the report of the accountant as defined in the Explanation below sub-section (2) of section 288\", the words, brackets, figures and letters \"the report of the accountant, as defined in the Explanation below sub-section (2) of section 288, before the specified date referred to in section 44AB\" shall be substituted.","html":"<p><b>Amendment of section 80JJAA.</b></p><p><b>39.</b> In section 80JJAA of the Income-tax Act, in sub-section (2), in clause (<i>c</i>), for the words, brackets and figures \"alongwith the return of income the report of the accountant as defined in the <i>Explanation</i> below sub-section (2) of section 288\", the words, brackets, figures and letters \"the report of the accountant, as defined in the <i>Explanation</i> below sub-section (2) of section 288, before the specified date referred to in section 44AB\" shall be substituted.</p>","words":79,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/39/","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."}