{"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":"68","heading":"Amendment of Section 140A","text":"Amendment of section 140A. 68. In section 140A of the Income-tax Act, in sub-section (1),— (a) | in clause (iv), the word \"and\" occurring at the end shall be omitted; (b) | in clause (v), for the word, figures and letters \"section 115JD,\", the words, figures and letters \"section 115JD; and\" shall be substituted; (c) | after clause (v), the following clause shall be inserted, namely:— \"(vi) | any tax or interest payable according to the provisions of sub-section (2) of section 191,\".","html":"<p><b>Amendment of section 140A.</b></p><p><b>68</b>. In section 140A of the Income-tax Act, in sub-section (1),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in clause (<i>iv</i>), the word \"and\" occurring at the end shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (<i>v</i>), for the word, figures and letters \"section 115JD,\", the words, figures and letters \"section 115JD; and\" shall be substituted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>after clause (<i>v</i>), the following clause shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>vi</i>)</td><td></td><td>any tax or interest payable according to the provisions of sub-section (2) of section 191,\".</td></tr></table></div>","words":83,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/68/","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."}