{"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":"Twelfth Schedule","heading":"Twelfth Schedule","text":"THE TWELFTH SCHEDULE [See section 231 (i)] In the Seventh Schedule to the Finance Act, 2001,— (a) | in column (1), for the tariff item \"2403 10 10\", the tariff item \"2403 11 10\" shall be substituted; (b) | in column (1), for the tariff item \"2403 10 20\", the tariff item \"2403 19 10\" shall be substituted; (c) | in column (1), for the tariff item \"2403 10 31\", the tariff item \"2403 19 21\" shall be substituted; (d) | in column (1), for the tariff item \"2403 10 39\", the tariff item \"2403 19 29\" shall be substituted; (e) | in column (1), for the tariff item \"2403 10 90\", the tariff item \"2403 19 90\" shall be substituted.","html":"<p>THE TWELFTH SCHEDULE</p><p>[<i>See </i>section 231 (<i>i</i>)]</p><p>In the Seventh Schedule to the Finance Act, 2001,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in column (1), for the tariff item \"2403 10 10\", the tariff item \"2403 11 10\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in column (1), for the tariff item \"2403 10 20\", the tariff item \"2403 19 10\" shall be substituted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in column (1), for the tariff item \"2403 10 31\", the tariff item \"2403 19 21\" shall be substituted;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>in column (1), for the tariff item \"2403 10 39\", the tariff item \"2403 19 29\" shall be substituted;</td></tr><tr><td>(<i>e</i>)</td><td></td><td>in column (1), for the tariff item \"2403 10 90\", the tariff item \"2403 19 90\" shall be substituted.</td></tr></table></div>","words":121,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/Twelfth%20Schedule/","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."}