{"act":{"id":"finance-act-2002","short_title":"The Finance Act, 2002","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2002-2003.","act_number":null,"act_year":2002,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":124,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2002/"},"unit":"section","section":{"number":"1","heading":"Short title and commencement","text":"FINANCE ACT, 2002 * An Act to give effect to the financial proposals of the Central Government for the financial year 2002-2003. BE it enacted by Parliament in the Fifty-third Year of the Republic of India as follows:— CHAPTER I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Finance Act, 2002. (2) Save as otherwise provided in this Act, sections 2 to 116 shall be deemed to have come into force on the 1st day of April, 2002. *Extracts relevant to Direct Tax Laws & Service Tax. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>FINANCE ACT, 2002</b> <b><u>*</u></b></p><p><i>An Act to give effect to the financial proposals of the Central Government for the financial year 2002-2003.</i></p><p>BE it enacted by Parliament in the Fifty-third Year of the Republic of India as follows:—</p><p><b><i>CHAPTER I</i></b></p><p><b>PRELIMINARY</b></p><p><b>Short title and commencement.</b></p><p><b>1</b>. (1) This Act may be called the Finance Act, 2002.</p><p><span class=\"num\">(2)</span> Save as otherwise provided in this Act, sections 2 to 116 shall be deemed to have come into force on the 1st day of April, 2002.</p><p>*Extracts relevant to Direct Tax Laws & Service Tax.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":98,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2002/section/1/","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."}