{"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":"112","heading":"Amendment of section 23A","text":"Excise Amendment of section 23A 112. In the Central Excise Act, 1944 (1 of 1994) (hereinafter referred to as the Central Excise Act), in section 23A, for clause (e), the following clause shall be substituted, namely:— '(e) \"Authority\" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);'.","html":"<p><i>Excise</i></p><p><b>Amendment of section 23A</b></p><p><b>112. </b>In the Central Excise Act, 1944 (1 of 1994) (hereinafter referred to as the Central Excise Act), in section 23A, for clause (<i>e</i>), the following clause shall be substituted, namely:—</p><p>'(<i>e</i>) \"Authority\" means the Authority for Advance Rulings as defined in clause (<i>e</i>) of section 28E of the Customs Act, 1962 (52 of 1962);'.</p>","words":60,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/112/","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."}