{"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":"201","heading":"Amendment of section 20","text":"Amendment of section 20 201. In section 20 of the principal Act,— (i) | in sub-section (1), after the words \"adjudicating officer\", the words \"or the Board\" shall be inserted; (ii) | in sub-section (2), for the words \"adjudicating officer or fails to comply with any of his\", the words \"adjudicating officer or the Board or fails to comply with any\" shall be substituted.","html":"<p><b>Amendment of section 20</b></p><p><b>201. </b>In section 20 of the principal Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1), after the words \"adjudicating officer\", the words \"or the Board\" shall be inserted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (2), for the words \"adjudicating officer or fails to comply with any of his\", the words \"adjudicating officer or the Board or fails to comply with any\" shall be substituted.</td></tr></table></div>","words":64,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/201/","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."}