{"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":"151","heading":"Amendment of Schedule","text":"Amendment of Schedule 151. In the Schedule to the Money-laundering Act, after Part A, the following Part shall be inserted, namely:— \"PART B OFFENCE UNDER THE CUSTOMS ACT, 1962 Section | Description of offence 132 | False declaration, false documents, etc.\".","html":"<p><b> Amendment of Schedule </b></p><p><b> 151.</b> In the Schedule to the Money-laundering Act, after Part A, the following Part shall be inserted, namely:—</p><p>\"PART B</p><p><b>OFFENCE UNDER THE CUSTOMS ACT, 1962</b></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Section</i></td><td><i>Description of offence</i></td></tr><tr><td>132</td><td>False declaration, false documents, etc.\".</td></tr></table></div>","words":41,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/151/","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."}