{"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":"216","heading":"Amendment of section 8","text":"Amendment of section 8 216. In section 8 of the principal Act, in sub-section (2),— (i) | clause (ca) shall be omitted; (ii) | after clause (d), the following clause shall be inserted, namely:— \"(da) the level of short fall in revenue or excess of expenditure under sub-section (2) of section 7;\".","html":"<p><b>Amendment of section 8</b></p><p><b>216</b>. In section 8 of the principal Act, in sub-section (2),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>clause (<i>ca</i>) shall be omitted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after clause (<i>d</i>), the following clause shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>da</i>) the level of short fall in revenue or excess of expenditure under sub-section (2) of section 7;\".</td></tr></table></div>","words":52,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/216/","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."}