{"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":"83","heading":"Amendment of section 68","text":"Amendment of section 68 83. In the Customs Act, in section 68,— (a) | in the first proviso, for the words \"Provided that\", the following shall be substituted, namely:— \"Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that\"; (b) | in the second proviso, for the words \"Provided further that\", the words \"Provided also that\" shall be substituted.","html":"<p><b>Amendment of section 68</b></p><p><b>83</b>. In the Customs Act, in section 68,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in the first proviso, for the words \"Provided that\", the following shall be substituted, namely:—</td></tr><tr><td></td><td></td><td><b>\"Provided</b> that the order referred to in clause (<i>c</i>) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:</td></tr><tr><td></td><td></td><td><b>Provided further</b> that\";</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the second proviso, for the words \"Provided further that\", the words \"Provided also that\" shall be substituted.</td></tr></table></div>","words":81,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/83/","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."}