{"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":"160","heading":"Amendment of Act 54 of 1963","text":"PART VII AMENDMENT TO THE CENTRAL BOARDS OF REVENUE ACT, 1963 Amendment of Act 54 of 1963 160. In the Central Boards of Revenue Act, 1963, with effect from the date on which the Finance Bill, 2018 receives the assent of the President,— (a) | \"the Central Board of Excise and Customs\" shall be renamed as \"the Central Board of Indirect Taxes and Customs\"; (b) | throughout the Act, for the words \"Excise and Customs\", wherever they occur, the words \"Indirect Taxes and Customs\" shall be substituted, and such other consequential amendments as the rules of grammar may require shall also be made.","html":"<p>PART VII</p><p><b>AMENDMENT TO THE CENTRAL BOARDS OF REVENUE ACT, 1963</b></p><p><b>Amendment of Act 54 of 1963</b></p><p><b>160</b>. In the Central Boards of Revenue Act, 1963, with effect from the date on which the Finance Bill, 2018 receives the assent of the President,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>\"the Central Board of Excise and Customs\" shall be renamed as \"the Central Board of Indirect Taxes and Customs\";</td></tr><tr><td>(<i>b</i>)</td><td></td><td>throughout the Act, for the words \"Excise and Customs\", wherever they occur, the words \"Indirect Taxes and Customs\" shall be substituted, and such other consequential amendments as the rules of grammar may require shall also be made.</td></tr></table></div>","words":103,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/160/","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."}