{"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":"109","heading":"Amendment of section 66D","text":"Amendment of section 66D 109. In section 66D of the 1994 Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint,— (1) | in clause (a), in sub-clause (iv), for the words \"support services\", the words \"any service\" shall be substituted; (2) | for clause (f), the following clause shall be substituted, namely:— \"(f) | services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;\"; (3) | in clause (i), the following Explanation shall be inserted, namely:— 'Explanation.- For the purposes of this clause, the expression \"betting, gambling or lottery\" shall not include the activity specified in Explanation 2 to clause (44) of section 65B;'; (4) | clause (j) shall be omitted.","html":"<p><b>Amendment of section 66D</b></p><p><b>109.</b> In section 66D of the 1994 Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>1</i>)</td><td></td><td>in clause (<i>a</i>), in sub-clause (<i>iv</i>), for the words \"support services\", the words \"any service\" shall be substituted;</td></tr><tr><td>(<i>2</i>)</td><td></td><td>for clause (<i>f</i>), the following clause shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>f</i>)</td><td></td><td>services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>3</i>)</td><td></td><td>in clause (<i>i</i>), the following <i>Explanation</i> shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>'<i>Explanation</i>.- For the purposes of this clause, the expression \"betting, gambling or lottery\" shall not include the activity specified in <i>Explanation</i> 2 to clause (<i>44</i>) of section 65B;';</td></tr><tr><td>(<i>4</i>)</td><td></td><td>clause (<i>j</i>) shall be omitted.</td></tr></table></div>","words":131,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/109/","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."}