{"act":{"id":"finance-act-2018","short_title":"The Finance Act, 2018","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.","act_number":"13","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":227,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2018/"},"unit":"section","section":{"number":"145","heading":"Amendment of section 8AC","text":"Amendment of section 8AC 145. In the principal Act, in section 8AC, in sub-section (2), the words, brackets and figures \"before the commencement of the Salary, Allowances and Pension of Members of Parliament (Amendment) Act, 2006 (40 of 2006)\" shall be omitted and shall be deemed to have been omitted with effect from the 15th day of September, 2006.","html":"<p><b>Amendment of section 8AC</b></p><p><b>145. </b>In the principal Act, in section 8AC, in sub-section (2), the words, brackets and figures \"before the commencement of the Salary, Allowances and Pension of Members of Parliament (Amendment) Act, 2006 (40 of 2006)\" shall be omitted and shall be deemed to have been omitted with effect from the 15th day of September, 2006.</p>","words":59,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/145/","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."}