{"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":"81","heading":"Amendment of section 157","text":"Amendment of section 157 81. In section 157 of the Customs Act, in sub-section (2),— (i) | after clause (k), the following clause shall be inserted, namely:-- \"(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB;\"; (ii) | after clause (m), the following clause shall be inserted, namely:-- \"(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.\".","html":"<p><b><b>Amendment of section 157</b></b></p><p><b><b>81</b>. </b>In section 157 of the Customs Act, in sub-section (2),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>after clause (<i>k</i>), the following clause shall be inserted, namely:--</td></tr><tr><td></td><td></td><td>\"(<i>ka</i>) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB;\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after clause (<i>m</i>), the following clause shall be inserted, namely:--</td></tr><tr><td></td><td></td><td>\"(<i>n</i>) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.\".</td></tr></table></div>","words":134,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/81/","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."}