{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"104","heading":"Amendment of section 249","text":"Amendment of section 249. 104.  In section 249 of the Income-tax Act,— (a) | in sub-section (1), in the opening portion, after the figures, letters and words \"1st day of October, 1998\", the words, brackets, figures and letters \"or to the Joint Commissioner (Appeals) on or after the 1st day of April, 2023,\" shall be inserted; (b) | in sub-section (3), for the words and brackets \"Commissioner (Appeals)\", the words and brackets \"Joint Commissioner (Appeals) or the Commissioner (Appeals)\" shall be substituted; (c) | in sub-section (4), in the proviso, for the words and brackets \"Commissioner (Appeals)\", the words and brackets \"Joint Commissioner (Appeals) or the Commissioner (Appeals)\" shall be substituted.","html":"<p><b>Amendment of section 249.</b></p><p><b>104. </b> In section 249 of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (1), in the opening portion, after the figures, letters and words \"1st day of October, 1998\", the words, brackets, figures and letters \"or to the Joint Commissioner (Appeals) on or after the 1st day of April, 2023,\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (3), for the words and brackets \"Commissioner (Appeals)\", the words and brackets \"Joint Commissioner (Appeals) or the Commissioner (Appeals)\" shall be substituted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in sub-section (4), in the proviso, for the words and brackets \"Commissioner (Appeals)\", the words and brackets \"Joint Commissioner (Appeals) or the Commissioner (Appeals)\" shall be substituted.</td></tr></table></div>","words":111,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/104/","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."}