{"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":"213","heading":"Definitions","text":"Definitions 213 . (1) In this Scheme, unless the context otherwise requires,— (a) | \"Act\" means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act, 1994 (32 of 1994), as the case may be; (b) | \"Assistant Commissioner\" means the Assistant Commissioner of Customs or the Assistant Commissioner of Central Excise or the Assistant Commissioner of Service Tax, as the case may be; (c) | \"Commissioner\" means the Commissioner of Customs or the Commissioner of Central Excise or the Commissioner of Service Tax, as the case may be; (d) | \"declarant\" means any person who makes a declaration under sub-section (1) of section 214; (e) | \"designated authority\" means an officer not below the rank of Assistant Commissioner who is authorised to act as Assistant Commissioner by the Commissioner for the purposes of this Scheme; (f) | \"impugned order\" means any order which is under challenge before the Commissioner (Appeals); (g) | \"indirect tax dispute\" means a dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1st day of March, 2016; (h) | \"prescribed\" means prescribed by rules made under this Scheme; (i) | \"tax\" includes duty or tax levied under the Act. (2) Words and expressions used herein and not defined but defined in the Act or the rules made thereunder shall have the meanings respectively assigned to them in the Act or the rules made thereunder.","html":"<p><b>Definitions </b></p><p><b>213 </b>. (1) In this Scheme, unless the context otherwise requires,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>\"Act\" means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act, 1994 (32 of 1994), as the case may be;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>\"Assistant Commissioner\" means the Assistant Commissioner of Customs or the Assistant Commissioner of Central Excise or the Assistant Commissioner of Service Tax, as the case may be;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>\"Commissioner\" means the Commissioner of Customs or the Commissioner of Central Excise or the Commissioner of Service Tax, as the case may be;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>\"declarant\" means any person who makes a declaration under sub-section (1) of section 214;</td></tr><tr><td>(<i>e</i>)</td><td></td><td>\"designated authority\" means an officer not below the rank of Assistant Commissioner who is authorised to act as Assistant Commissioner by the Commissioner for the purposes of this Scheme;</td></tr><tr><td>(<i>f</i>)</td><td></td><td>\"impugned order\" means any order which is under challenge before the Commissioner (Appeals);</td></tr><tr><td>(<i>g</i>)</td><td></td><td>\"indirect tax dispute\" means a dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1st day of March, 2016;</td></tr><tr><td>(<i>h</i>)</td><td></td><td>\"prescribed\" means prescribed by rules made under this Scheme;</td></tr><tr><td>(<i>i</i>)</td><td></td><td>\"tax\" includes duty or tax levied under the Act.</td></tr></table></div><p><span class=\"num\">(2)</span> Words and expressions used herein and not defined but defined in the Act or the rules made thereunder shall have the meanings respectively assigned to them in the Act or the rules made thereunder.</p>","words":261,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/213/","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."}