{"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":"215","heading":"Scheme not to apply in certain cases","text":"Scheme not to apply in certain cases 215 . The provisions of this Scheme shall not apply, if— (a) | the impugned order is in respect of search and seizure proceeding; or (b) | prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or (c) | the impugned order is in respect of narcotic drugs or other prohibited goods; or (d) | impugned order is in respect of any offence punishable under the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Prevention of Corruption Act, 1988 (49 of 1988); or (e) | any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 (52 of 1974).","html":"<p><b>Scheme not to apply in certain cases </b></p><p><b>215 </b>. The provisions of this Scheme shall not apply, if—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>the impugned order is in respect of search and seizure proceeding; or</td></tr><tr><td>(<i>b</i>)</td><td></td><td>prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or</td></tr><tr><td>(<i>c</i>)</td><td></td><td>the impugned order is in respect of narcotic drugs or other prohibited goods; or</td></tr><tr><td>(<i>d</i>)</td><td></td><td>impugned order is in respect of any offence punishable under the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Prevention of Corruption Act, 1988 (49 of 1988); or</td></tr><tr><td>(<i>e</i>)</td><td></td><td>any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 (52 of 1974).</td></tr></table></div>","words":133,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/215/","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."}