{"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":"169","heading":"Amendment of Act 21 of 2000","text":"Amendment of Act 21 of 2000 169. In the Information Technology Act, 2000,— (a) | for the words \"Cyber Appellate Tribunal\", wherever they occur, the words \"Appellate Tribunal\" shall be substituted; (b) | in section 2, in sub-section (1),— (i) | after clause (d), the following clause shall be inserted, namely:— '(da) \"Appellate Tribunal\" means the Appellate Tribunal referred to in sub-section (1) of section 48;'; (ii) | clause (n) shall be omitted; (c) | in section 48,— (i) | for the marginal heading, the following marginal heading shall be substituted, namely:— \"APPELLATE TRIBUNAL\"; (ii) | for sub-section (1), the following sub-section shall be substituted, namely:— \"(1) The Telecom Disputes Settlement and Appellate Tribunal established under section 14 of the Telecom Regulatory Authority of India Act, 1997 (24 of 1997) shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the Appellate Tribunal for the purposes of this Act and the said Appellate Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.\". (iii) | in sub-section (2), for the words, brackets and figure \"shall also specify, in the notification referred to in sub-section (1)\", the words \"shall specify, by notification\" shall be substituted; (d) | sections 49, 50, 51, 52, 52A, 52B, 52C, 53, 54 and 56, shall be omitted; (e) | for section 82, the following section shall be substituted, namely:— \"82. Controller, Deputy Controller and Assistant Controller to be public servants.— The Controller, the Deputy Controller and the Assistant Controllers shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.\" (45 of 1960); (f) | in section 84, for the words \"the Chairperson, Members, adjudicating officers and the staff of the Cyber Appellate Tribunal\", the words \"and adjudicating officers\" shall be substituted; (g) | in section 87, in sub-section (2), clauses (r), (s) and (t) shall be omitted.","html":"

Amendment of Act 21 of 2000

169. In the Information Technology Act, 2000,—

(a)for the words \"Cyber Appellate Tribunal\", wherever they occur, the words \"Appellate Tribunal\" shall be substituted;
(b)in section 2, in sub-section (1),—
(i)after clause (d), the following clause shall be inserted, namely:—
'(da) \"Appellate Tribunal\" means the Appellate Tribunal referred to in sub-section (1) of section 48;';
(ii)clause (n) shall be omitted;
(c)in section 48,—
(i)for the marginal heading, the following marginal heading shall be substituted, namely:—

\"APPELLATE TRIBUNAL\";

(ii)for sub-section (1), the following sub-section shall be substituted, namely:—
\"(1) The Telecom Disputes Settlement and Appellate Tribunal established under section 14 of the Telecom Regulatory Authority of India Act, 1997 (24 of 1997) shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the Appellate Tribunal for the purposes of this Act and the said Appellate Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.\".
(iii)in sub-section (2), for the words, brackets and figure \"shall also specify, in the notification referred to in sub-section (1)\", the words \"shall specify, by notification\" shall be substituted;
(d)sections 49, 50, 51, 52, 52A, 52B, 52C, 53, 54 and 56, shall be omitted;
(e)for section 82, the following section shall be substituted, namely:—
\"82. Controller, Deputy Controller and Assistant Controller to be public servants.— The Controller, the Deputy Controller and the Assistant Controllers shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.\" (45 of 1960);
(f)in section 84, for the words \"the Chairperson, Members, adjudicating officers and the staff of the Cyber Appellate Tribunal\", the words \"and adjudicating officers\" shall be substituted;
(g)in section 87, in sub-section (2), clauses (r), (s) and (t) shall be omitted.
","words":323,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/169/","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."}