{"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":"120","heading":"Amendment of section 271J","text":"Amendment of section 271J. 120.  In section 271J of the Income-tax Act, for the words and brackets \"the Commissioner (Appeals)\" at both the places where they occur, the words and brackets \"the Joint Commissioner (Appeals) or the Commissioner (Appeals)\" shall be substituted.","html":"<p><b>Amendment of section 271J.</b></p><p><b>120. </b> In section 271J of the Income-tax Act, for the words and brackets \"the Commissioner (Appeals)\" at both the places where they occur, the words and brackets \"the Joint Commissioner (Appeals) or the Commissioner (Appeals)\" shall be substituted.</p>","words":42,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/120/","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."}