{"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":"77","heading":"Amendment of section 47","text":"Amendment of section 47 77. In the Customs Act, in section 47, in sub-section (1), in the proviso, for the words \"Provided that\", the following shall be substituted, namely:— \"Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that\".","html":"<p><b>Amendment of section 47</b></p><p><b>77</b>. In the Customs Act, in section 47, in sub-section (1), in the proviso, for the words \"<b>Provided</b> that\", the following shall be substituted, namely:—</p><p><b>\"Provided</b> that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:</p><p><b>Provided further</b> that\".</p>","words":56,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/77/","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."}