{"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":"92","heading":"Amendment of section 3A","text":"Central Excise Amendment of section 3A 92. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in . section 3A, after Explanation 2, the following Explanation shall be inserted, namely:— 'Explanation 3.— For the purposes of sub-sections (2) and (3), the word \"factor\" includes \"factors\".'.","html":"<p><i>Central Excise</i></p><p><b> Amendment of section 3A </b></p><p><b> 92.</b> In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in <sup>.</sup> section 3A, after <i>Explanation 2</i>, the following <i>Explanation</i> shall be inserted, namely:—</p><p>'<i>Explanation</i> 3.— For the purposes of sub-sections (<i>2</i>) and (<i>3</i>), the word \"factor\" includes \"factors\".'.</p>","words":53,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/92/","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."}