{"act":{"id":"finance-act-2013","short_title":"The Finance Act, 2013","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2013-2014.","act_number":null,"act_year":2013,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":142,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2013/"},"unit":"section","section":{"number":"100","heading":"Amendment of section 37C","text":"Amendment of section 37C. 100. In section 37C of the Central Excise Act,— (i) | in sub-section (1), in clause (a), after the words \"registered post with acknowledgement due\", the words and figures \"or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)\" shall be inserted; (ii) | in sub-section (2), after the words \"delivered by post\", the words, brackets and figure \"or courier referred to in sub-section (1)\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 37C.</b></p><p><b>100.</b> In section 37C of the Central Excise Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1), in clause (<i>a</i>), after the words \"registered post with acknowledgement due\", the words and figures \"or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)\" shall be inserted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (2), after the words \"delivered by post\", the words, brackets and figure \"or courier referred to in sub-section (1)\" shall be inserted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":100,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/100/","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."}