{"act":{"id":"finance-act-2024-no-2","short_title":"The Finance Act, 2024 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2024-2025.","act_number":null,"act_year":2024,"enact_date":"2024-08-16","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":174,"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-2/"},"unit":"section","section":{"number":"72","heading":"Amendment of section 244A","text":"Amendment of section 244A. 72. In section 244A of the Income-tax Act, in sub-section (1A), in the proviso, for the words \"with the date on which such assessment or reassessment is made\", the words \"with the date up to which such refund is withheld\" shall be substituted with effect from the 1st day of October, 2024.","html":"<p><b>Amendment of section 244A.</b></p><p><b>72. </b>In section 244A of the Income-tax Act, in sub-section (1A), in the proviso, for the words \"with the date on which such assessment or reassessment is made\", the words \"with the date up to which such refund is withheld\" shall be substituted with effect from the 1st day of October, 2024.</p>","words":56,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/72/","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."}