{"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":"115","heading":"Extent, commencement and application","text":"CHAPTER VII COMMODITIES TRANSACTION TAX Extent, commencement and application. 115. (1) This Chapter extends to the whole of India. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>CHAPTER VII</p><p><b>COMMODITIES TRANSACTION TAX</b></p><p><b>Extent, commencement and application.</b></p><p><b>115.</b> (1) This Chapter extends to the whole of India.</p><p><span class=\"num\">(2)</span> It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.</p><p><span class=\"num\">(3)</span> It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":64,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/115/","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."}