{"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":"Fifth Schedule","heading":"Fifth Schedule","text":"THE FIFTH SCHEDULE (See sections 108 and 109) Year | No. | Short title of enactments | Extent of repeal (1) | (2) | (3) | (4) 1998 | 21 | The Finance (No.2) Act, 1998 | Sections 103 and 111 1999 | 27 | The Finance Act, 1999 | Sections 116 and 133 2004 | 23 | The Finance (No.2) Act, 2004 | Chapter VI 2007 | 22 | The Finance Act, 2007 | Chapter VI","html":"<p><b>THE FIFTH SCHEDULE</b></p><p><b>(<i>See </i>sections 108 and 109)</b></p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Year</td><td>No.</td><td>Short title of enactments</td><td>Extent of repeal</td></tr><tr><td>(1)</td><td>(2)</td><td>(3)</td><td>(4)</td></tr><tr><td>1998</td><td>21</td><td>The Finance (No.2) Act, 1998</td><td>Sections 103 and 111</td></tr><tr><td>1999</td><td>27</td><td>The Finance Act, 1999</td><td>Sections 116 and 133</td></tr><tr><td>2004</td><td>23</td><td>The Finance (No.2) Act, 2004</td><td>Chapter VI</td></tr><tr><td>2007</td><td>22</td><td>The Finance Act, 2007</td><td>Chapter VI</td></tr></table></div>","words":77,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/Fifth%20Schedule/","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."}