{"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":"182","heading":"Definitions","text":"Definitions. 182. In this Scheme, unless the context otherwise requires,— (a) | \"declarant\" means a person making the declaration under sub-section (1) of section 183; (b) | \"Income-tax Act\" means the Income-tax Act, 1961 (43 of 1961); (c) | all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.","html":"<p><b> Definitions. </b></p><p><b> 182.</b> In this Scheme, unless the context otherwise requires,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>\"declarant\" means a person making the declaration under sub-section (1) of section 183;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>\"Income-tax Act\" means the Income-tax Act, 1961 (43 of 1961);</td></tr><tr><td>(<i>c</i>)</td><td></td><td>all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.</td></tr></table></div>","words":66,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/182/","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."}