{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"148","heading":"Amendment of section 65B","text":"CHAPTER V Service Tax Amendment of section 65B 148 . In the Finance Act, 1994 (32 of 1994)(hereinafter referred to as the 1994 Act), in section 65B,— (a) | clause (11) shall be omitted; (b) | in clause (44), in Explanation 2, in sub-clause (ii), for item (a), the following item shall be substituted, namely:-- \"(a) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998; (17 of 1998)\".","html":"<p>CHAPTER V</p><p><i>Service Tax</i></p><p><b>Amendment of section 65B </b></p><p><b>148 </b>. In the Finance Act, 1994 (32 of 1994)(hereinafter referred to as the 1994 Act), in section 65B,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>clause (<i>11</i>) shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (<i>44</i>), in <i>Explanation 2, </i>in sub-clause (<i>ii</i>), for item (<i>a</i>), the following item shall be substituted, namely:--</td></tr><tr><td></td><td></td><td>\"(<i>a</i>) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998; (17 of 1998)\".</td></tr></table></div>","words":104,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/148/","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."}