{"act":{"id":"finance-act-2019-no-2","short_title":"The Finance Act, 2019 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.","act_number":null,"act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":217,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/"},"unit":"section","section":{"number":"177","heading":"Amendment of section 46","text":"Amendment of section 46 177. In section 46 of the principal Act, with effect from the 1st day of September, 2019, — (a) | after sub-section (1), the following sub-section shall be inserted, namely: — \"(1A) | Any person aggrieved by an order passed by the authority under section 54A may prefer an appeal in such form alongwith such fees, as may be prescribed, to the Appellate Tribunal against the said order within a period of forty-five days from the date of that order.\"; (b) | in sub-section (3), after the word, brackets and figure \"sub-section (1)\", the words, brackets, figure and letter \"or sub-section (1A)\" shall be inserted.","html":"<p><b><b>Amendment of section 46</b></b></p><p><b><b>177</b>.</b> In section 46 of the principal Act, with effect from the 1st day of September, 2019, —</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>after sub-section (1), the following sub-section shall be inserted, namely: —</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(1A)</td><td></td><td>Any person aggrieved by an order passed by the authority under section 54A may prefer an appeal in such form alongwith such fees, as may be prescribed, to the Appellate Tribunal against the said order within a period of forty-five days from the date of that order.\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (3), after the word, brackets and figure \"sub-section (1)\", the words, brackets, figure and letter \"or sub-section (1A)\" shall be inserted.</td></tr></table></div>","words":109,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/177/","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."}