{"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":"65","heading":"Insertion of new section 28EA","text":"Insertion of new section 28EA 65. In the Customs Act, after section 28E, the following section shall be inserted, namely:— ''28EA. Customs Authority for Advance Rulings.—(1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings: Provided that till the date of appointment of the Customs Authority for Advance Rulings, the existing Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall continue to be the Authority for giving advance rulings for the purposes of this Act. (2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit. (3) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.''.","html":"<p><b>Insertion of new section 28EA</b></p><p><b>65</b>. In the Customs Act, after section 28E, the following section shall be inserted, namely:—</p><p>''28EA. <i>Customs Authority for Advance Rulings</i>.—(<i>1</i>) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:</p><p><b>Provided</b> that till the date of appointment of the Customs Authority for Advance Rulings, the existing Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall continue to be the Authority for giving advance rulings for the purposes of this Act.</p><p>(<i>2</i>) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.</p><p>(<i>3</i>) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.''.</p>","words":160,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/65/","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."}