{"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":"57","heading":"Amendment of section 1","text":"Amendment of section 1 57. In the Customs Act, in section 1, in sub-section (2), after the word \"India\", the words \"and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person\" shall be inserted.","html":"<p><b>Amendment of section 1 </b></p><p><b>57. </b>In the Customs Act, in section 1, in sub-section (2), after the word \"India\", the words \"and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person\" shall be inserted.</p>","words":47,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/57/","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."}