{"act":{"id":"finance-act-2024-no-1","short_title":"The Finance Act, 2024 (No. 1)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2024-2025.","act_number":"8","act_year":2024,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":13,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-1/"},"unit":"section","section":{"number":"3","heading":"Amendment of section 10","text":"CHAPTER III DIRECT TAXES Income-tax Amendment of section 10. 3. In section 10 of the Income-tax Act,— (a) | in clause (4D), in the Explanation,— (i) | in clause (aa), for the figures \"2024\", the figures \"2025\" shall be substituted; (ii) | in clause (c), in sub-clause (ii), in item (I), for the figures \"2024\", the figures \"2025\" shall be substituted; (b) | in clause (4F), for the figures \"2024\", the figures \"2025\" shall be substituted; (c) | in clause (23FE), in sub-clause (i), for the figures \"2024\", the figures \"2025\" shall be substituted.","html":"<p><i>CHAPTER III</i></p><p><b>DIRECT TAXES</b></p><p><i>Income-tax</i></p><p><b>Amendment of section 10.</b></p><p><b>3</b>. In section 10 of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in clause (4D), in the <i>Explanation</i>,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in clause (<i>aa</i>), for the figures \"2024\", the figures \"2025\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>c</i>), in sub-clause (<i>ii</i>), in item (I), for the figures \"2024\", the figures \"2025\" shall be substituted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>b</i>)</td><td></td><td>in clause (4F), for the figures \"2024\", the figures \"2025\" shall be substituted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in clause (23FE), in sub-clause (<i>i</i>), for the figures \"2024\", the figures \"2025\" shall be substituted.</td></tr></table></div>","words":94,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-1/section/3/","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."}