{"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":"96","heading":"Amendment of section 23C","text":"Amendment of section 23C. 96. In section 23C of the Central Excise Act, in sub-section (2), in clause (e), for the words \"admissibility of credit of excise duty\", the words \"admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 23C.</b></p><p><b>96.</b> In section 23C of the Central Excise Act, in sub-section (2), in clause (<i>e</i>), for the words \"admissibility of credit of excise duty\", the words \"admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":58,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/96/","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."}