{"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":"69","heading":"Amendment of Section 143","text":"Amendment of section 143. 69. In section 143 of the Income-tax Act,— (a) | in sub-section (3A), after the word, brackets and figure \"sub-section (3)\", the words and figures \"or section 144\" shall be inserted; (b) | in sub-section (3B), in the proviso, for the figures, letters and words \"31st day of March, 2020\", the figures, letters and words \"31st day of March, 2022\" shall be substituted.","html":"<p><b>Amendment of section 143.</b></p><p><b>69.</b> In section 143 of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (3A), after the word, brackets and figure \"sub-section (3)\", the words and figures \"or section 144\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (3B), in the proviso, for the figures, letters and words \"31st day of March, 2020\", the figures, letters and words \"31st day of March, 2022\" shall be substituted.</td></tr></table></div>","words":67,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/69/","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."}