{"act":{"id":"finance-act-2015","short_title":"The Finance Act, 2015","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2015-2016.","act_number":"20","act_year":2015,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":165,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2015/"},"unit":"section","section":{"number":"102","heading":"Amendment of section 32-O","text":"Amendment of section 32-O 102. In the Central Excise Act, in section 32-O, in sub-section (1),— (a) | in clause (i), the words, brackets, figures and letters \"passed under sub-section (7) of section 32F, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F\" shall be omitted; (b) | in clause (ii), the words, brackets, figures and letter \"under the said sub-section (7), as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F\" shall be omitted.","html":"<p><b> Amendment of section 32-O </b></p><p><b> 102.</b> In the Central Excise Act, in section 32-O, in sub-section (<i>1</i>),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in clause (<i>i</i>), the words, brackets, figures and letters \"passed under sub-section (<i>7</i>) of section 32F, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (<i>5</i>) of section 32F\" shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (<i>ii</i>), the words, brackets, figures and letter \"under the said sub-section (<i>7</i>), as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (<i>5</i>) of section 32F\" shall be omitted.</td></tr></table></div>","words":104,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/102/","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."}