{"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":"67","heading":"Amendment of section 28H","text":"Amendment of section 28H 67. In the Customs Act, in section 28H,— (i) | in sub-section (2),— (a) | for clause (d), the following clause shall be substituted, namely:— \"(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;\"; (b) | after clause (e), the following clause shall be inserted, namely:— \"(f) any other matter as the Central Government may, by notification, specify.\"; (ii) | after sub-section (4), the following sub-section shall be inserted, namely:— '(5) The applicant may be represented by any person resident in India who is authorised in this behalf. Explanation.—For the purposes of this sub-section \"resident\" shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).'.","html":"<p><b>Amendment of section 28H</b></p><p><b>67</b>. In the Customs Act, in section 28H,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (2),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for clause (<i>d</i>), the following clause shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>d</i>) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;\";</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after clause (<i>e</i>), the following clause shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>f</i>) any other matter as the Central Government may, by notification, specify.\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>after sub-section (4), the following sub-section shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>'(<i>5</i>) The applicant may be represented by any person resident in India who is authorised in this behalf.</td></tr><tr><td></td><td></td><td><i>Explanation.—</i>For the purposes of this sub-section \"resident\" shall have the same meaning as assigned to it in clause (<i>42</i>) of section 2 of the Income-tax Act, 1961 (43 of 1961).'.</td></tr></table></div>","words":169,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/67/","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."}