{"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":"157","heading":"Definitions","text":"Definitions 157. In this Part, unless the context otherwise requires,— (a) | \"appointed day\", in relation to any provision of this Part, means such date as the Central Government may, by notification in the Official Gazette, appoint; (b) | \"Authority\" means the Authority, other than Tribunals and Appellate Tribunals, specified in the Eighth Schedule or Ninth Schedule, as the case may be; (c) | \"notification\" meansa notification published in the Official Gazette; (d) | \"Schedule\" means the Eighth Schedule and Ninth Schedule appended to this Act.","html":"<p><b>Definitions</b></p><p><b>157. </b>In this Part, unless the context otherwise requires,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>\"appointed day\", in relation to any provision of this Part, means such date as the Central Government may, by notification in the Official Gazette, appoint;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>\"Authority\" means the Authority, other than Tribunals and Appellate Tribunals, specified in the Eighth Schedule or Ninth Schedule, as the case may be;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>\"notification\" meansa notification published in the Official Gazette;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>\"Schedule\" means the Eighth Schedule and Ninth Schedule appended to this Act.</td></tr></table></div>","words":86,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/157/","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."}