{"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":"41","heading":"Amendment of section 144","text":"Amendment of section 144. 41.  In section 144 of the Income-tax Act, in sub-section (1), in clause (a), after the words, brackets and figure \"or sub-section (5)\", the words, brackets, figure and letter \"or an updated return under sub-section (8A)\" shall be inserted.","html":"<p><b>Amendment of section 144.</b></p><p><b>41. </b> In section 144 of the Income-tax Act, in sub-section (1), in clause (<i>a</i>), after the words, brackets and figure \"or sub-section (5)\", the words, brackets, figure and letter \"or an updated return under sub-section (8A)\" shall be inserted.</p>","words":43,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/41/","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."}