{"act":{"id":"finance-act-2022","short_title":"The Finance Act, 2022","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2022-2023.","act_number":"6","act_year":2022,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":134,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2022/"},"unit":"section","section":{"number":"36","heading":"Amendment of section 132B","text":"Amendment of section 132B. 36.  In section 132B of the Income-tax Act,— (i) | in sub-section (1), in clause (i), for the words, figures and letter \"completion of the assessment under section 153A\", the words \"completion of the assessment or reassessment or recomputation\" shall be substituted; (ii) | in sub-section (4), in clause (b), for the words, figures and letters \"under section 153A or under Chapter XIV-B\", the words \"or reassessment or recomputation\" shall be substituted.","html":"<p><b>Amendment of section 132B.</b></p><p><b>36. </b> In section 132B of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1), in clause (<i>i</i>), for the words, figures and letter \"completion of the assessment under section 153A\", the words \"completion of the assessment or reassessment or recomputation\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (4), in clause (<i>b</i>), for the words, figures and letters \"under section 153A or under Chapter XIV-B\", the words \"or reassessment or recomputation\" shall be substituted.</td></tr></table></div>","words":76,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/36/","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."}