{"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":"105","heading":"Definitions","text":"Definitions. 105. (1) In this Scheme, unless the context otherwise requires,– (a) | \"Chapter\" means Chapter V of the Finance Act, 1994 (32 of 1994); (b) | \"declarant\" means any person who makes a declaration under sub-section (1) of section 97; (c) | \"designated authority\" means an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme; (d) | \"prescribed\" means prescribed by rules made under this Scheme; (e) | \"tax dues\" means the service tax due or payable under the Chapter or any other amount due or payable under section 73A thereof, for the period beginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012 including a cess leviable thereon under any other Act for the time being in force, but not paid as on the 1st day of March, 2013. (2) Words and expressions used herein and not defined but defined in the Chapter or the rules made thereunder shall have the meanings respectively assigned to them in the Chapter or the rules made thereunder. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Definitions.</b></p><p><b> 105.</b> (<i>1</i>) In this Scheme, unless the context otherwise requires,–</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>\"Chapter\" means Chapter V of the Finance Act, 1994 (32 of 1994);</td></tr><tr><td>(<i>b</i>)</td><td></td><td>\"declarant\" means any person who makes a declaration under sub-section (1) of section 97;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>\"designated authority\" means an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>\"prescribed\" means prescribed by rules made under this Scheme;</td></tr><tr><td>(<i>e</i>)</td><td></td><td>\"tax dues\" means the service tax due or payable under the Chapter or any other amount due or payable under section 73A thereof, for the period beginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012 including a cess leviable thereon under any other Act for the time being in force, but not paid as on the 1st day of March, 2013.</td></tr></table></div><p>(<i>2</i>) Words and expressions used herein and not defined but defined in the Chapter or the rules made thereunder shall have the meanings respectively assigned to them in the Chapter or the rules made thereunder.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":195,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/105/","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."}