{"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":"173","heading":"Amendment of Act 58 of 2002","text":"PART VII Amendments to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 Amendment of Act 58 of 2002. 173.  In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, with effect from the 1st day of April, 2023,— (a) | in section 8, in sub-section (1), for the words \"investors, shall\", the words \"investors or from such date as may be notified by the Central Government in the Official Gazette, whichever is earlier,\" shall be substituted; (b) | in section 13, in sub-section (1), for the figures, letters and words \"31st day of March, 2023\", the figures, letters and words \"31st day of March, 2025\" shall be substituted.","html":"<p><b>PART VII</b></p><p><b>Amendments to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002</b></p><p><b>Amendment of Act 58 of 2002.</b></p><p><b>173. </b> In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, with effect from the 1st day of April, 2023,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in section 8, in sub-section (<i>1</i>), for the words \"investors, shall\", the words \"investors or from such date as may be notified by the Central Government in the Official Gazette, whichever is earlier,\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in section 13, in sub-section (<i>1</i>), for the figures, letters and words \"31st day of March, 2023\", the figures, letters and words \"31st day of March, 2025\" shall be substituted.</td></tr></table></div>","words":115,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/173/","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."}