{"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":"75","heading":"Amendment of section 110A","text":"Amendment of section 110A 75. In section 110A of the Customs Act,— (i) | in the marginal heading, after the words ''things seized'', the words ''or bank account provisionally attached'' shall be inserted; (ii) | after the words \"documents or things seized\", the words \"or bank account provisionally attached\" shall be inserted; (iii) | after the words ''to the owner'', the words ''or the bank account holder'' shall be inserted.","html":"<p><b><b>Amendment of section 110A</b></b></p><p><b><b>75</b></b>. In section 110A of the Customs Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the marginal heading, after the words ''things seized'', the words ''or bank account provisionally attached'' shall be inserted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after the words \"documents or things seized\", the words \"or bank account provisionally attached\" shall be inserted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>after the words ''to the owner'', the words ''or the bank account holder'' shall be inserted.</td></tr></table></div>","words":70,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/75/","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."}