{"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":"64","heading":"Amendment of section 11","text":"CHAPTER IV INDIRECT TAXES Customs Amendment of section 11. 64. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 11, in sub-section (2), in clause (n), for the words \"and copyrights\", the words \"copyrights, designs and geographical indications\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p>CHAPTER IV</p><p><b>INDIRECT TAXES</b></p><p><i>Customs</i></p><p><b> Amendment of section 11.</b></p><p><b> 64.</b> In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 11, in sub-section (2), in clause (<i>n</i>), for the words \"and copyrights\", the words \"copyrights, designs and geographical indications\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":55,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/64/","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."}