{"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":"83","heading":"Amendment of section 146A","text":"Amendment of section 146A. 83. In section 146A of the Customs Act,— (a) | (a) in sub-section (2), in clause (b), for the words \"customs house agent\", the words \"customs broker\" shall be substituted; (b) | in sub-section (4),— (i) | for clause (b), the following clause shall be substituted, namely:— \"(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise Act, 1944 (1 of 1944), the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994); or\"; (ii) | for the words, figures and brackets \"Central Excises and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968 (45 of 1968)\", the words, figures and brackets \"Central Excise Act, 1944 or the Gold (Control) Act, 1968 or the Finance Act, 1994 (32 of 1994)\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 146A.</b></p><p><b> 83.</b> In section 146A of the Customs Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>(<i>a</i>) in sub-section (2), in clause (<i>b</i>), for the words \"customs house agent\", the words \"customs broker\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (4),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for clause (<i>b</i>), the following clause shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>b</i>) who is convicted of an offence connected with any proceeding under this Act, the Central Excise Act, 1944 (1 of 1944), the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994); or\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the words, figures and brackets \"Central Excises and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968 (45 of 1968)\", the words, figures and brackets \"Central Excise Act, 1944 or the Gold (Control) Act, 1968 or the Finance Act, 1994 (32 of 1994)\" shall be substituted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":148,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/83/","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."}