{"act":{"id":"finance-act-2017","short_title":"The Finance Act, 2017","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2017-2018.","act_number":null,"act_year":2017,"enact_date":"2017-04-17","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":198,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2017/"},"unit":"section","section":{"number":"105","heading":"Amendment of section 84","text":"Amendment of section 84 105. In the Customs Act, in section 84, for clause (a), the following clause shall be substituted, namely:— \"(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by post;\".","html":"<p><b>Amendment of section 84</b></p><p><b>105. </b>In the Customs Act, in section 84, for clause (<i>a</i>), the following clause shall be substituted, namely:—</p><p>\"(<i>a</i>) the form and manner in which an entry may be made in respect of goods imported or to be exported by post;\".</p>","words":45,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/105/","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."}